Pub. L. 92-606 Oct. 31, 1972

86 Stat. 1497 · Changed 6 sections of the Code

Bill H.R. 14628

§ 881 Tax on income of foreign corporations not connected with United States business

  • (b) (c) Pub. L. 92–606 added subsec. (b) and redesignated former subsec. (b) as (c).

§ 931 Income from sources within Guam, American Samoa, or the Northern Mariana Islands

  • (c) Pub. L. 92–606 substituted “Puerto Rico or Guam” for “Puerto Rico”.

§ 1442 Withholding of tax on foreign corporations

  • (c) Pub. L. 92–606 added subsec. (c).

§ 6688 Assessable penalties with respect to information required to be furnished under section 7654

§ 7654 Coordination of United States and certain possession individual income taxes

  • § 7654 Pub. L. 92–606 substituted provisions relating to individual income taxes in Guam and their sharing by the United…

§ 7701 Definitions

  • (a)(12)(B) Pub. L. 92–606 inserted reference to chapter 1.