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26 U.S.C. § 7651 — Administration and collection of taxes in possessions
Federal law — U.S. Code and appendices · legal_authorities
Except as otherwise provided in this subchapter, and except as otherwise provided in section 28(a) of the Revised Organic Act of the Virgin Islands and section 30 of the Organic Act of Guam (relating to the covering of the proceeds of certain taxes into the treasuries of the Virgin Islands and Guam, respectively)—
(1) **Applicability of administrative provisions** — All provisions of the laws of the United States applicable to the assessment and collection of any tax imposed by this title or of any other liability arising under this title (including penalties) shall, in respect of such tax or liability, extend to and be applicable in any possession of the United States in the same manner and to the same extent as if such possession were a State, and as if the term “United States” when used in a geographical sense included such possession.
(2) **Tax imposed in possession** — In the case of any tax which is imposed by this title in any possession of the United States—
(A) *Internal revenue collections* — Such tax shall be collected under the direction of the Secretary, and shall be paid into the Treasury of the United States as internal revenue collections; and
(B) *Applicable laws* — All provisions of the laws of the United States applicable to the administration, collection, and enforcement of such tax (including penalties) shall, in respect of such tax, extend to and be applicable in such possession of the United States in the same manner and to the same extent as if such possession were a State, and as if the term “United States” when used in a geographical sense included such possession.
(3) **Other laws relating to possessions** — This section shall apply notwithstanding any other provision of law relating to any possession of the United States.
(4) **Virg
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Source file: Laws/federal/codes/united-states-code/title-26/section-7651-administration-and-collection-of-taxes-in-possessions--274ae6dbe2.md
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Source location: Title 26, Chapter 78, § 7651; chapter-078-discovery-of-liability-and-enforcement-of-title.md
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Except as otherwise provided in this subchapter, and except as otherwise provided in section 28(a) of the Revised Organic Act of the Virgin Islands and section 30 of the Organic Act of Guam (relating to the covering of the proceeds of certain taxes into the treasuries of the Virgin Islands and Guam, respectively)—
(1) **Applicability of administrative provisions** — All provisions of the laws of the United States applicable to the assessment and collection of any tax imposed by this title or of any other liability arising under this title (including penalties) shall, in respect of such tax or liability, extend to and be applicable in any possession of the United States in the same manner and to the same extent as if such possession were a State, and as if the term “United States” when used in a geographical sense included such possession.
(2) **Tax imposed in possession** — In the case of any tax which is imposed by this title in any possession of the United States—
(A) *Internal revenue collections* — Such tax shall be collected under the direction of the Secretary, and shall be paid into the Treasury of the United States as internal revenue collections; and
(B) *Applicable laws* — All provisions of the laws of the United States applicable to the administration, collection, and enforcement of such tax (including penalties) shall, in respect of such tax, extend to and be applicable in such possession of the United States in the same manner and to the same extent as if such possession were a State, and as if the term “United States” when used in a geographical sense included such possession.
(3) **Other laws relating to possessions** — This section shall apply notwithstanding any other provision of law relating to any possession of the United States.
(4) **Virgin Islands**
(A) For purposes of this section, the reference in section 28(a) of the Revised Organic Act of the Virgin Islands to “any tax specified in section 3811 of the Internal Revenue Code” shall be deemed to refer to any tax imposed by chapter 2 or by chapter 21.
(B) For purposes of this title, section 28(a) of the Revised Organic Act of the Virgin Islands shall be effective as if such section 28(a) had been enacted before the enactment of this title and such section 28(a) shall have no effect on the amount of income tax liability required to be paid by any person to the United States.
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Federal law — U.S. Code and appendices · legal_authorities
The proceeds of customs duties, the proceeds of the United States income tax, the proceeds of any taxes levied by the Congress on the inhabitants of the Virgin Islands, and the proceeds of all quarantine, passport, immigration, and naturalization fees collected in the Virgin Islands, (less the cost of collecting such duties, taxes and fees as may be directly attributable (as certified by the Comptroller of the Virgin Islands) to the importation of petroleum products until January 1, 1982: Provided, That any other retained costs not heretofore remitted pursuant to the Act of August 18, 1978, shall be immediately remitted to the Treasury of the Virgin Islands notwithstanding any other provision of law) shall be covered into the treasury of the Virgin Islands, and shall be available for expenditure as the Legislature of the Virgin Islands may provide: Provided, That the term “inhabitants of the Virgin Islands” as used in this section shall include all persons whose permanent residence is in the Virgin Islands, and such persons shall satisfy their income tax obligations under applicable taxing statutes of the United States by paying their tax on income derived from all sources both within and outside the Virgin Islands into the treasury of the Virgin Islands: Provided further, That nothing in this chapter shall be construed to apply to any tax specified in section 3811 of the Internal Revenue Code.
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Dividends from 10-percent owned foreign corporations**
(1) **In general** — In the case of dividends received by a corporation from a qualified 10-percent owned foreign corporation, there shall be allowed as a deduction an amount equal to the percent (specified in section 243 for the taxable year) of the U.S.-source portion of such dividends.
(2) **Qualified 10-percent owned foreign corporation** — For purposes of this subsection, the term “qualified 10-percent owned foreign corporation” means any foreign corporation (other than a passive foreign investment company) if at least 10 percent of the stock of such corporation (by vote and value) is owned by the taxpayer.
(3) **U.S.-source portion** — For purposes of this subsection, the U.S.-source portion of any dividend is an amount which bears the same ratio to such dividend as—
(A) the post-1986 undistributed U.S. earnings, bears to
(B) the total post-1986 undistributed earnings.
(4) **Post-1986 undistributed earnings** — The term “post-1986 undistributed earnings” means the amount of the earnings and profits of the foreign corporation (computed in accordance with sections 964(a) and 986) accumulated in taxable years beginning after December 31, 1986—
(A) as of the close of the taxable year of the foreign corporation in which the dividend is distributed, and
(B) without diminution by reason of dividends distributed during such taxable year.
(5) **Post-1986 undistributed U.S. earnings** — For purposes of this subsection, the term “post-1986 undistributed U.S. earnings” means the portion of the post-1986 undistributed earnings which is attributable to—
(A) income of the qualified 10-percent owned foreign corporation which is effectively connected with the conduct of a trade or business within the
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Federal law — U.S. Code and appendices · legal_authorities
**(a)** For purposes of this subchapter—
(1) The term “import” means, with respect to any article, any bringing in or introduction of such article into any area (whether or not such bringing in or introduction constitutes an importation within the meaning of the tariff laws of the United States).
(2) The term “customs territory of the United States” has the meaning assigned to such term by general note 2 of the Harmonized Tariff Schedule of the United States.
**(b)** Each term defined in [section 802 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title21-section802&num=0&edition=prelim) shall have the same meaning for purposes of this subchapter as such term has for purposes of subchapter I.
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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).
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Federal law — U.S. Code and appendices · legal_authorities
All customs duties and Federal income taxes derived from Guam, the proceeds of all taxes collected under the internal-revenue laws of the United States on articles produced in Guam and transported to the United States, its Territories, or possessions, or consumed in Guam, and the proceeds of any other taxes which may be levied by the Congress on the inhabitants of Guam (including, but not limited to, compensation paid to members of the Armed Forces and pensions paid to retired civilians and military employees of the United States, or their survivors, who are residents of, or who are domiciled in, Guam), and all quarantine, passport, immigration, and naturalization fees collected in Guam shall be covered into the treasury of Guam and held in account for the government of Guam, and shall be expended for the benefit and government of Guam in accordance with the annual budgets; except that nothing in this chapter shall be construed to apply to any tax imposed by chapter 2 or 21 of the Internal Revenue Code of 1986 [[26 U.S.C. 1401](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section1401&num=0&edition=prelim) et seq., 3101 et seq.]. Beginning as soon as the government of Guam enacts legislation establishing a fiscal year commencing on October 1 and ending on September 30, the Secretary of the Treasury, prior to the commencement of any fiscal year, shall remit to the government of Guam the amount of duties, taxes, and fees which the governor of Guam, with the concurrence of the government comptroller of Guam, has estimated will be collected in or derived from Guam under this section during the next fiscal year, except for those sums covered directly upon collection into the treasury of Guam. The Secretary of the Treasury shall deduct from or add to th
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Imposition of tax** Except as provided in subsection (c), there is hereby imposed for each taxable year a tax of 30 percent of the amount received from sources within the United States by a foreign corporation as—
(1) interest (other than original issue discount as defined in section 1273), dividends, rents, salaries, wages, premiums, annuities, compensations, remunerations, emoluments, and other fixed or determinable annual or periodical gains, profits, and income,
(2) gains described in section 631(b) or (c),
(3) in the case of—
(A) a sale or exchange of an original issue discount obligation, the amount of the original issue discount accruing while such obligation was held by the foreign corporation (to the extent such discount was not theretofore taken into account under subparagraph (B)), and
(B) a payment on an original issue discount obligation, an amount equal to the original issue discount accruing while such obligation was held by the foreign corporation (except that such original issue discount shall be taken into account under this subparagraph only to the extent such discount was not theretofore taken into account under this subparagraph and only to the extent that the tax thereon does not exceed the payment less the tax imposed by paragraph (1) thereon), and
(4) gains from the sale or exchange after October 4, 1966, of patents, copyrights, secret processes and formulas, good will, trademarks, trade brands, franchises, and other like property, or of any interest in any such property, to the extent such gains are from payments which are contingent on the productivity, use, or disposition of the property or interest sold or exchanged,
but only to the extent the amount so received is not effectively connected with the conduct of a trade or busin
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Federal law — U.S. Code and appendices · legal_authorities
Page 3997
TITLE 26—INTERNAL REVENUE CODE
§ 7651
nal Revenue Service shall equitably allocate in-
vestigative costs among such agencies not to ex-
ceed an aggregate amount of 10 percent of the
taxes recovered.
(c) No reimbursement where duplicative
No State or local agency may receive reim-
bursement under this section if reimbursement
has been received by such agency under a Fed-
eral or State forfeiture program or under State
revenue laws.
(Added Pub. L. 100–690, title VII, § 7602(a), Nov.
18, 1988, 102 Stat. 4507.)
Statutory Notes and Related Subsidiaries
EFFECTIVE DATE
Section applicable to information first provided more
than 90 days after Nov. 18, 1988, see section 7602(e) of
Pub. L. 100–690, set out as an Effective Date of 1988
Amendment note under section 6103 of this title.
REGULATIONS
Pub. L. 100–690, title VII, § 7602(g), Nov. 18, 1988, 102
Stat. 4508, provided that: ‘‘The Secretary of the Treas-
ury shall, not later than 90 days after the date of enact-
ment of this Act [Nov. 18, 1988], prescribe such rules and
regulations as shall be necessary and proper to carry
out the provisions of this section [enacting section 7624
of this title, amending sections 6103 and 7809 of this
title, and enacting provisions set out as notes under
sections 6103 and 7809 of this title], including regula-
tions relating to the definition of information which
substantially contributes to the recovery of Federal
taxes and the substantiation of expenses required in
order to receive a reimbursement.’’
[Subchapter C—Repealed]
[§ 7641. Repealed. Pub. L. 94–455, title XIX,
§ 1906(a)(54), Oct. 4, 1976, 90 Stat. 1832]
Section, acts Aug. 16, 1954, ch. 736, 68A Stat. 905; Oct.
27, 1970, Pub. L. 91–513, title III, § 1102(i), 84 Stat. 1293;
Oct. 26, 1974, Pub. L. 93
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