2018 US Code
Title 26 - Internal Revenue Code
Subtitle A - Income Taxes
Chapter 1 - Normal Taxes and Surtaxes
Subchapter N - Tax Based on Income From Sources Within or Without the United States
Part II - Nonresident Aliens and Foreign Corporations
Subpart A - Nonresident Alien Individuals
Sec. 876 - Alien residents of Puerto Rico, Guam, American Samoa, or the Northern Mariana Islands
| 26 U.S.C. § 876 (2018) |
| §876. Alien residents of Puerto Rico, Guam, American Samoa, or the Northern Mariana Islands |
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(a) General rule
This subpart shall not apply to any alien individual who is a bona fide resident of Puerto Rico, Guam, American Samoa, or the Northern Mariana Islands during the entire taxable year and such alien shall be subject to the tax imposed by section 1. (b) Cross referencesFor 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. |
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(Aug. 16, 1954, ch. 736, 68A Stat. 281; Pub. L. 99–514, title XII, §1272(b), Oct. 22, 1986, 100 Stat. 2593.) |
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AMENDMENTS
1986—Pub. L. 99–514, §1272(b), inserted ", Guam, American Samoa, or the Northern Mariana Islands" in section catchline. Subsec. (a). Pub. L. 99–514, §1272(b), amended subsec. (a) generally, substituting "General rule" for "No application to certain alien residents of Puerto Rico" in heading and inserting references to residents of Guam, American Samoa, and the Northern Mariana Islands in text. Subsec. (b). Pub. L. 99–514, §1272(b), amended subsec. (b) generally, inserting references to Guam, American Samoa, and the Northern Mariana Islands. EFFECTIVE DATE OF 1986 AMENDMENTAmendment by Pub. L. 99–514 applicable to taxable years beginning after Dec. 31, 1986, with certain exceptions and qualifications, see section 1277 of Pub. L. 99–514, set out as a note under section 931 of this title. |
| United States Code, 2018 Edition, Title 26 - INTERNAL REVENUE CODE |
| Bills and Statutes |
| United States Code |
| Y 1.2/5: |
| Title 26 - INTERNAL REVENUE CODE Subtitle A - Income Taxes CHAPTER 1 - NORMAL TAXES AND SURTAXES Subchapter N - Tax Based on Income From Sources Within or Without the United States PART II - NONRESIDENT ALIENS AND FOREIGN CORPORATIONS Subpart A - Nonresident Alien Individuals Sec. 876 - Alien residents of Puerto Rico, Guam, American Samoa, or the Northern Mariana Islands |
| section 876 |
| 2018 |
| January 14, 2019 |
| No |
| standard |
| 100 Stat. 2593 |
| Public Law 99-514 |
