26 U.S.C. § 876
Alien residents of Puerto Rico, Guam, American Samoa, or the Northern Mariana Islands
United States · Title 26 — INTERNAL REVENUE CODE · Status: effective
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- Citation
- 26 U.S.C. § 876, Alien residents of Puerto Rico, Guam, American Samoa, or the Northern Mariana Islands, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/462775
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Full text
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.
For exclusion from gross income of income derived from sources within—
Legislative history
The public laws that enacted or amended this section. Tallies are for the whole bill as it passed each chamber — often an omnibus covering far more than this provision — not a vote on this section alone. The law that originally enacted this section predates the public laws loaded here, so only later amendments are listed.
- Tax Reform Act of 1986House: no recorded tallySenate: no recorded tally