Federal · Title 26 — Internal Revenue Code
26 U.S.C. § 876: Alien residents of Puerto Rico, Guam, American Samoa, or the Northern Mariana Islands
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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. Guam, American Samoa, and the Northern Mariana Islands, see section 931, and Puerto Rico, see section 933.
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