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U.S Code last checked for updates: May 19, 2024
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Title 26
Subtitle A
Chapter 1
Subchapter N
Part II
Subpart A
§ 875. Partnerships; beneficiari...
§ 877. Expatriation to avoid tax...
§ 875. Partnerships; beneficiari...
§ 877. Expatriation to avoid tax...
U.S. Code
Notes
§ 876.
Alien residents of Puerto Rico, Guam, American Samoa, or the Northern Mariana Islands
(a)
General rule
(b)
Cross references
For exclusion from gross income of income derived from sources within—
(1)
Guam, American Samoa, and the Northern Mariana Islands, see section 931, and
(2)
Puerto Rico, see section 933.
(
Aug. 16, 1954, ch. 736
,
68A Stat. 281
;
Pub. L. 99–514, title XII, § 1272(b)
,
Oct. 22, 1986
,
100 Stat. 2593
.)
cite as:
26 USC 876
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