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26 U.S.C. § 935 — Repealed. Pub. L. 99–514, title XII, § 1272(d)(2), Oct. 22, 1986, 100 Stat. 2594]
Federal law — U.S. Code and appendices · legal_authorities
### Statutory Notes
Section, added Pub. L. 92–606, § 1(a), Oct. 31, 1972, 86 Stat. 1494; amended Pub. L. 108–357, title VIII, § 908(c)(4), Oct. 22, 2004, 118 Stat. 1656, related to coordination of United States and Guam individual income taxes.
#### Amendment Subsequent to Repeal
Pub. L. 108–357, 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 Repeal
Repeal 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 an Effective Date of 1986 Amendment note under [section 931 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section931&num=0&edition=prelim).
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Source file: Laws/federal/codes/united-states-code/title-26/section-935-repealed-pub-l-99514-title-xii-1272-d-2-oct-22-1986-100-stat-2594--6aa653d3d9.md
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Source location: Title 26, Chapter 1, § 935; chapter-001-normal-taxes-and-surtaxes.md
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### Statutory Notes
Section, added Pub. L. 92–606, § 1(a), Oct. 31, 1972, 86 Stat. 1494; amended Pub. L. 108–357, title VIII, § 908(c)(4), Oct. 22, 2004, 118 Stat. 1656, related to coordination of United States and Guam individual income taxes.
#### Amendment Subsequent to Repeal
Pub. L. 108–357, 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 Repeal
Repeal 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 an Effective Date of 1986 Amendment note under [section 931 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section931&num=0&edition=prelim).
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Federal law — U.S. Code and appendices · legal_authorities
**(a) General rule** In the case of an individual who is a bona fide resident of a specified possession during the entire taxable year, gross income shall not include—
(1) income derived from sources within any specified possession, and
(2) income effectively connected with the conduct of a trade or business by such individual within any specified possession.
**(b) Deductions, etc. allocable to excluded amounts not allowable** An individual shall not be allowed—
(1) as a deduction from gross income any deductions (other than the deduction under section 151, relating to personal exemptions), or
(2) any credit,
properly allocable or chargeable against amounts excluded from gross income under this section.
**(c) Specified possession** For purposes of this section, the term “specified possession” means Guam, American Samoa, and the Northern Mariana Islands.
**(d) Employees of the United States** Amounts paid for services performed as an employee of the United States (or any agency thereof) shall be treated as not described in paragraph (1) or (2) of subsection (a).
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 931
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Federal law — U.S. Code and appendices · legal_authorities
The Covenant to Establish a Commonwealth of the Northern Mariana Islands in Political Union with the United States of America, the text of which is as follows, is hereby approved.
Source: Supplied U.S. Code snapshot — release unconfirmed · 48 U.S.C. § 1801
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Federal law — U.S. Code and appendices · legal_authorities
Page 2167
TITLE 26—INTERNAL REVENUE CODE
§ 937
(a) [enacting this section] shall apply to tax liability
incurred with respect to taxable years beginning on or
after January 1, 1960.’’
PLAN AMENDMENTS NOT REQUIRED UNTIL
JANUARY 1, 1989
For provisions directing that if any amendments
made by subtitle A or subtitle C of title XI [§§ 1101–1147
and 1171–1177] or title XVIII [§§ 1800–1899A] of Pub. L.
99–514 require an amendment to any plan, such plan
amendment shall not be required to be made before the
first plan year beginning on or after Jan. 1, 1989, see
section 1140 of Pub. L. 99–514, as amended, set out as a
note under section 401 of this title.
[§ 934A. Repealed. Pub. L. 99–514, title XII,
§ 1275(c)(3), Oct. 22, 1986, 100 Stat. 2599]
Section, added Pub. L. 97–455, § 1(a), Jan. 12, 1983, 96
Stat. 2497, related to income tax rate on Virgin Islands
source income.
Statutory Notes and Related Subsidiaries
EFFECTIVE DATE OF REPEAL
Repeal applicable to taxable years beginning after
Dec. 31, 1986, with certain exceptions and qualifica-
tions, see section 1277 of Pub. L. 99–514, set out as an Ef-
fective Date of 1986 Amendment note under section 931
of this title.
[§ 935.
Repealed.
Pub.
L.
99–514,
title
XII,
§ 1272(d)(2), Oct. 22, 1986, 100 Stat. 2594]
Section, added Pub. L. 92–606, § 1(a), Oct. 31, 1972, 86
Stat. 1494; amended Pub. L. 108–357, title VIII,
§ 908(c)(4), Oct. 22, 2004, 118 Stat. 1656, related to coordi-
nation of United States and Guam individual income
taxes.
Statutory Notes and Related Subsidiaries
AMENDMENT SUBSEQUENT TO REPEAL
Pub. L. 108–357, 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 it
Source: Supplied 2024 U.S. Code historical extraction · 26 U.S.C. § 935
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