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Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
2026-07-06 10:51:44 -04:00

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LegalText 26 U.S.C. § 935 Repealed. Pub. L. 99514, title XII, § 1272(d)(2), Oct. 22, 1986, 100 Stat. 2594] us united_states_code code_section 26 INTERNAL REVENUE CODE 1 NORMAL TAXES AND SURTAXES 935 26 U.S.C. § 935 current 119-100 2026-06-26 official https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip /us/usc/t26/s935 data/legal/raw/us/code/title-26/usc26.xml 65a90dc6ba5773884802af9eb8ceb7f875cc6890c3ede02e8b143ddf1622bb93 a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4 36f6b0475b96d160f4e74821f1503ff35479d79cb39f0c1fbdba4568df748713 2026-07-04 official
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26 U.S.C. § 935 - Repealed. Pub. L. 99514, title XII, § 1272(d)(2), Oct. 22, 1986, 100 Stat. 2594]

Notes

Section, added Pub. L. 92606, § 1(a), Oct. 31, 1972, 86 Stat. 1494; amended Pub. L. 108357, title VIII, § 908(c)(4), Oct. 22, 2004, 118 Stat. 1656, related to coordination of United States and Guam individual income taxes.

Statutory Notes and Related Subsidiaries

Amendment Subsequent to RepealPub. L. 108357, title IX, § 908(c)(4), (d), Oct. 22, 2004, 118 Stat. 1656, 1657, applicable to taxable years ending after Oct. 22, 2004, amended section, as in effect before the effective date of its repeal, in introductory provisions of subsec. (a), by substituting “who, during the entire taxable year” for “for the taxable year who”, in subsecs. (a)(1) and (b)(1)(B), by inserting “bona fide” before “resident”, in subsec. (b)(1)(A), by inserting “(other a bona fide resident of Guam during the entire taxable year)” after “United States”, and, in subsection (b)(2), by striking out “residence and” before “citizenship”.

Effective Date of RepealRepeal applicable to taxable years beginning after Dec. 31, 1986, with certain exceptions and qualifications, see section 1277 of Pub. L. 99514, set out as an Effective Date of 1986 Amendment note under section 931 of this title.