26 USC 7653 - Shipments from the United States

U.S Code last checked for updates: Apr 28, 2024

§ 7653.

Shipments from the United States

(a)

Tax imposed

(1)

Puerto Rico

(2)

Virgin Islands

(b)

Exemption from tax imposed in the United States

(c)

Drawback of tax paid in the United States

(d)

Cross reference

(Aug. 16, 1954, ch. 736 68A Stat. 908; Pub. L. 86–70, § 22(f), June 25, 1959, 73 Stat. 146; Pub. L. 86–624, § 18(h), July 12, 1960, 74 Stat. 416; Pub. L. 94–455, title XIX, § 1906(a)(56), Oct. 4, 1976, 90 Stat. 1832.)

cite as: 26 USC 7653