
From the U.S. Code Online via GPO Access
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[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 26USC7655]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
                Subtitle F--Procedure and Administration
 
       CHAPTER 78--DISCOVERY OF LIABILITY AND ENFORCEMENT OF TITLE
 
                        Subchapter D--Possessions
 
Sec. 7655. Cross references


(a) Imposition of tax in possessions

            For provisions imposing tax in possessions, see--
                (1) Chapter 2, relating to self-employment tax;
                (2) Chapter 21, relating to the tax under the Federal 
            Insurance Contributions Act.

(b) Other provisions

            For other provisions relating to possessions of the United 
        States, see--
                (1) Section 931, relating to income tax on residents of 
            Guam, American Samoa, or the Northern Mariana Islands;
                (2) Section 933, relating to income tax on residents of 
            Puerto Rico.

(Aug. 16, 1954, ch. 736, 68A Stat. 909; Pub. L. 85-859, title II, 
Sec. 204(19), Sept. 2, 1958, 72 Stat. 1430; Pub. L. 91-513, title III, 
Sec. 1102(k), Oct. 27, 1970, 84 Stat. 1293; Pub. L. 94-455, title XIX, 
Sec. 1904(b)(6)(B), Oct. 4, 1976, 90 Stat. 1815; Pub. L. 99-514, title 
XII, Sec. 1272(d)(11), Oct. 22, 1986, 100 Stat. 2594; Pub. L. 101-508, 
title XI, Sec. 11801(c)(22)(E), Nov. 5, 1990, 104 Stat. 1388-528.)

                       References in Text

    The Federal Insurance Contributions Act, referred to in subsec. 
(a)(2), is act Aug. 16, 1954, ch. 736, Secs. 3101, 3102, 3111, 3112, 
3121 to 3128, 68A Stat. 415, as amended, which is classified generally 
to chapter 21 (Sec. 3101 et seq.) of this title. For complete 
classification of this Act to the Code, see section 3128 of this title 
and Tables.


                               Amendments

    1990--Subsec. (a)(2), (3). Pub. L. 101-508, Sec. 11801(c)(22)(E)(i), 
substituted period for semicolon at end of par. (2) and struck out par. 
(3) which cross-referenced former chapter 37 relating to tax on sugar.
    Subsec. (b)(2), (3). Pub. L. 101-508, Sec. 11801(c)(22)(E)(ii), 
substituted period for semicolon at end of par. (2) and struck out par. 
(3) which cross-referenced former section 6418(b) relating to the 
exportation of sugar to Puerto Rico.
    1986--Subsec. (b). Pub. L. 99-514 added par. (1) and redesignated 
former pars. (1) and (2) as (2) and (3), respectively.
    1976--Subsec. (a)(3), (5). Pub. L. 94-455 substituted ``Chapter 37'' 
for ``Subchapter A of chapter 37'' in par. (5) and redesignated par. (5) 
as (3).
    1970--Subsec. (a)(3), (4). Pub. L. 91-513 struck out pars. (3) and 
(4) relating to taxes in respect of narcotic drugs and taxes in respect 
of marihuana, respectively, and making references to parts I and III of 
subchapter A of chapter 39 and to parts II and III of subchapter A of 
chapter 39, respectively.
    1958--Subsec. (a)(5), (6). Pub. L. 85-859 redesignated par. (6) as 
(5) and struck out former par. (5) which contained a cross reference to 
chapter 51 of this title.


                    Effective Date of 1986 Amendment

    Amendment 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.


                    Effective Date of 1970 Amendment

    Amendment by Pub. L. 91-513 effective on first day of seventh 
calendar month that begins after Oct. 26, 1970, see section 1105(a) of 
Pub. L. 91-513, set out as an Effective Date note under section 951 of 
Title 21, Food and Drugs.


                    Effective Date of 1958 Amendment

    Amendment by Pub. L. 85-859 effective Sept. 3, 1958, see section 
210(a)(1) of Pub. L. 85-859, set out as an Effective Date note under 
section 5001 of this title.


                            Savings Provision

    For provisions that nothing in amendment by Pub. L. 101-508 be 
construed to affect treatment of certain transactions occurring, 
property acquired, or items of income, loss, deduction, or credit taken 
into account prior to Nov. 5, 1990, for purposes of determining 
liability for tax for periods ending after Nov. 5, 1990, see section 
11821(b) of Pub. L. 101-508, set out as a note under section 29 of this 
title.
    Prosecutions for any violation of law occurring, and civil seizures 
or forfeitures and injunctive proceedings commenced, prior to the 
effective date of amendment of this section by section 1102 of Pub. L. 
91-513 not to be affected or abated by reason thereof, see section 1103 
of Pub. L. 91-513, set out as a note under sections 171 to 174 of Title 
21, Food and Drugs.
