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Ingested titles 12–51 and 54 from OLRC USLM XML @119-100 (the whole Code now, uniform edition; Title 53 is reserved/empty). LegalText 11,221 -> 59,740; repo total 105,704 records. Deterministic (byte-identical rerun, verified on Title 42's 8,356 sections); make check green. make legal-us-code default now covers every title. Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
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| LegalText | 26 U.S.C. § 876 | Alien residents of Puerto Rico, Guam, American Samoa, or the Northern Mariana Islands | us | united_states_code | code_section | 26 | INTERNAL REVENUE CODE | 1 | NORMAL TAXES AND SURTAXES | 876 | 26 U.S.C. § 876 | 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/s876 | data/legal/raw/us/code/title-26/usc26.xml | 05014b61f0f6e9406e720236817c07d9b0bb798a385dcd6ea6e1198ca5dc16c7 | a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4 | a756fe77f1d65e532e6a8a09f9f1dd9058ec39d5ee6ecf9f08e0ab7b4249deec | 2026-07-04 | official |
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26 U.S.C. § 876 - Alien residents of Puerto Rico, Guam, American Samoa, or the Northern Mariana Islands
Text
(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 references For 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.
(Aug. 16, 1954, ch. 736, 68A Stat. 281; Pub. L. 99–514, title XII, § 1272(b), Oct. 22, 1986, 100 Stat. 2593.)
Notes
Editorial Notes
Amendments1986—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.
Statutory Notes and Related Subsidiaries
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.