# 26 U.S.C. § 7655: Cross references

Source: OLRC release point 119-134 <https://uscode.house.gov/us/usc/119-134/t26/s7655>. Cite pinpoints as 26 U.S.C. § 7655(a)(1).

## § 7655(a) Imposition of tax in possessions

For provisions imposing tax in possessions, see—

**§ 7655(a)(1)** Chapter 2, relating to self-employment tax;

**§ 7655(a)(2)** Chapter 21, relating to the tax under the Federal Insurance Contributions Act.

## § 7655(b) Other provisions

For other provisions relating to possessions of the United States, see—

**§ 7655(b)(1)** Section 931, relating to income tax on residents of Guam, American Samoa, or the Northern Mariana Islands;

**§ 7655(b)(2)** Section 933, relating to income tax on residents of Puerto Rico.

## Amendments

- 1954-08-16: [Act Aug. 16, 1954, ch. 736](/26/act/1954-ch736.md), 68A Stat. 909
- 1958-09-02: [Pub. L. 85-859](/26/act/85-859.md), 72 Stat. 1430
- 1970-10-27: [Pub. L. 91-513](/26/act/91-513.md), 84 Stat. 1293
- 1976-10-04: [Pub. L. 94-455](/26/act/94-455.md), 90 Stat. 1815
- 1986-10-22: [Pub. L. 99-514](/26/act/99-514.md), 100 Stat. 2594
- 1990-11-05: [Pub. L. 101-508](/26/act/101-508.md), 104 Stat. 1388