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119th Congress

Title 26 — Internal Revenue Code

Chapter 78 — Discovery of Liability and Enforcement of Title

§ 7655. Cross references

Statutory text

(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.

Legislative history

Reconstructed from this section’s Code source credit and amendment notes, resolved against the local Statutes at Large. Editorial notes are evidence, not the law that made the change.

  1. Aug. 16, 1954, ch. 736, 68A Stat. 909 · 68A Stat. 909

    Enacted · 26 U.S.C. § 7655

    Aug. 16, 1954, ch. 736, 68A Stat. 909

    Source evidence

    Code source credit
    Aug. 16, 1954, ch. 736, 68A Stat. 909

  2. Pub. L. 85–859 title II § 204(19) · 72 Stat. 1275

    1. Redesignated · 26 U.S.C. § 7655(a)(5); 26 U.S.C. § 7655(a)(6)

      Pub. L. 85–859 redesignated par. (6) as (5)

    2. Struck · 26 U.S.C. § 7655(a)(5); 26 U.S.C. § 7655(a)(6)

      Pub. L. 85–859 struck out former par. (5) which contained a cross reference to chapter 51 of this title

    Source evidence

    Code amendment note
    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.

    Enacted provision · exact public law section
    (19) Subsection (a) of section 7655 is amended by striking out 26 USC 7655. paragraph (5) and renumbering paragraph (6) as paragraph (5).

  3. Controlled Substances Import and Export Act

    Pub. L. 91–513 title III § 1102(k) · 84 Stat. 1236

    Struck · 26 U.S.C. § 7655(a)(3); 26 U.S.C. § 7655(a)(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

    Source evidence

    Code amendment note
    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.

    Enacted provision · exact public law section
    (k) Section 7655(a) of the Internal Revenue Code of 1954 (relating to cross references) is amended by striking out paragraphs (3) and (4).

  4. Pub. L. 94–455 title XIX § 1904(b)(6)(B) · 90 Stat. 1520

    1. Substituted · 26 U.S.C. § 7655(a)(3); 26 U.S.C. § 7655(a)(5)

      Pub. L. 94–455 substituted “Chapter 37” for “Subchapter A of chapter 37” in par. (5)

    2. Redesignated · 26 U.S.C. § 7655(a)(3); 26 U.S.C. § 7655(a)(5)

      Pub. L. 94–455 redesignated par. (5) as (3)

    Source evidence

    Code amendment note
    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).

    Enacted provision · exact public law section
    (B) Section 7655(a) is amended— 26 USC 7655. (i) by striking out “Subchapter A of chapter 37” in paragraph (5) and inserting in lieu thereof “Chapter 37”, and (ii) by redesignating paragraph (5) as paragraph (3).

  5. Tax Reform Act of 1986

    Pub. L. 99–514 title XII § 1272(d)(11) · 100 Stat. 2085

    1. Added · 26 U.S.C. § 7655(b)

      Pub. L. 99–514 added par. (1)

    2. Redesignated · 26 U.S.C. § 7655(b)

      Pub. L. 99–514 redesignated former pars. (1) and (2) as (2) and (3), respectively

    Source evidence

    Code amendment note
    Subsec. (b). Pub. L. 99–514 added par. (1) and redesignated former pars. (1) and (2) as (2) and (3), respectively.

    Enacted provision · exact public law section
    (11) Subsection (b) of section 7655 is amended by redesignating paragraphs (1) and (2) as paragraphs (2) and (3), respectively, and by inserting before paragraph (2), as so redesignated, the following new paragraph: “(1) Section 931, relating to income tax on residents of Guam, American Samoa, or the Northern Mariana Islands;”.

    Effective date note
    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.

  6. Revenue Reconciliation Act of 1990

    Pub. L. 101–508 § 11801(c)(22)(E)(i) · 104 Stat. 1388

    1. Substituted · 26 U.S.C. § 7655(a)(2); 26 U.S.C. § 7655(a)(3)

      Pub. L. 101–508, § 11801(c)(22)(E)(i), substituted period for semicolon at end of par. (2)

    2. Struck · 26 U.S.C. § 7655(a)(2); 26 U.S.C. § 7655(a)(3)

      Pub. L. 101–508, § 11801(c)(22)(E)(i), struck out par. (3) which cross-referenced former chapter 37 relating to tax on sugar

    Source evidence

    Code amendment note
    Subsec. (a)(2), (3). Pub. L. 101–508, § 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.

    Enacted provision · exact public law section
    (i) Subsection (a) of section 7655 is amended by striking the semicolon at the end of paragraph (2) and inserting a period and by striking paragraph (3).

  7. Revenue Reconciliation Act of 1990

    Pub. L. 101–508 § 11801(c)(22)(E)(ii) · 104 Stat. 1388

    1. Substituted · 26 U.S.C. § 7655(b)(2); 26 U.S.C. § 7655(b)(3)

      Pub. L. 101–508, § 11801(c)(22)(E)(ii), substituted period for semicolon at end of par. (2)

    2. Struck · 26 U.S.C. § 7655(b)(2); 26 U.S.C. § 7655(b)(3)

      Pub. L. 101–508, § 11801(c)(22)(E)(ii), struck out par. (3) which cross-referenced former section 6418(b) relating to the exportation of sugar to Puerto Rico

    Source evidence

    Code amendment note
    Subsec. (b)(2), (3). Pub. L. 101–508, § 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.

    Enacted provision · exact public law section
    (ii) Subsection (b) of section 7655 is amended by striking the semicolon at the end of paragraph (2) and inserting a period and by striking paragraph (3).

11 of 12 references resolved to an enrolled provision · 1 partial

Editorial Notes

References in Text

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

Amendments1958–1990 · 5 rounds

1990

Subsec. (a)(2), (3). Pub. L. 101–508, § 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, § 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.

Statutory Notes and Related Subsidiaries

Effective Date of 1986 Amendment

Amendment by Pub. L. 99–514 applicable to taxable years beginning after , 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 , 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 , 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 , for purposes of determining liability for tax for periods ending after , see section 11821(b) of Pub. L. 101–508, set out as a note under section 45K 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.

Credits

1954–1990 · 6 acts
  1. 1954Aug. 16, 1954, ch. 736, 68A Stat. 909
  2. 1958Pub. L. 85–859, title II, § 204(19), , 72 Stat. 1430
  3. 1970Pub. L. 91–513, title III, § 1102(k), , 84 Stat. 1293
  4. 1976Pub. L. 94–455, title XIX, § 1904(b)(6)(B), , 90 Stat. 1815
  5. 1986Pub. L. 99–514, title XII, § 1272(d)(11), , 100 Stat. 2594
  6. 1990Pub. L. 101–508, title XI, § 11801(c)(22)(E), , 104 Stat. 1388–528.
Show as published

(Aug. 16, 1954, ch. 736, 68A Stat. 909; Pub. L. 85–859, title II, § 204(19), , 72 Stat. 1430; Pub. L. 91–513, title III, § 1102(k), , 84 Stat. 1293; Pub. L. 94–455, title XIX, § 1904(b)(6)(B), , 90 Stat. 1815; Pub. L. 99–514, title XII, § 1272(d)(11), , 100 Stat. 2594; Pub. L. 101–508, title XI, § 11801(c)(22)(E), , 104 Stat. 1388–528.)

Parsed from the official OLRC USLM XML in data/usc_all/usc26.xml · release point 119-108 · OLRC build 2026-09-16

USLM identifier /us/usc/t26/s7655