# Pub. L. 92-606: changes to the Internal Revenue Code

1972-10-31, 86 Stat. 1497. Source: <https://www.govinfo.gov/link/plaw/92/public/606>.

## Legislative history

- Bill: [H.R. 14628](https://www.congress.gov/bill/92nd-congress/house-bill/14628)

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

- § 881(b), § 881(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

- § 931(c): Pub. L. 92–606 substituted “Puerto Rico or Guam” for “Puerto Rico”.

## § 1442: Withholding of tax on foreign corporations

- § 1442(c): Pub. L. 92–606 added subsec. (c).

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

- Enacted 26 U.S.C. § 6688.

## § 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 States and Guam, for provisions relating to payment to Guam and American Samoa of proceeds of tax on coconut and other vegetable oils.

## § 7701: Definitions

- § 7701(a)(12)(B): Pub. L. 92–606 inserted reference to chapter 1.