§876 — Alien residents of Puerto Rico, Guam, American Samoa, or the Northern Mariana Islands
7 cases·7 cited
Statute Text — 26 U.S.C. §876
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.
For exclusion from gross income of income derived from sources within—
Guam, American Samoa, and the Northern Mariana Islands, see section 931, and
Puerto Rico, see section 933.
Treasury Regulations
- Treas. Reg. §Treas. Reg. §1.876-1 Alien residents of Puerto Rico, Guam, American Samoa, or the Northern Mariana Islands
- Treas. Reg. §Treas. Reg. §1.876-1(a) Scope.
- Treas. Reg. §Treas. Reg. §1.876-1(b) In general.
- Treas. Reg. §Treas. Reg. §1.876-1(c) Exceptions.
- Treas. Reg. §Treas. Reg. §1.876-1(d) Credits against tax.
- Treas. Reg. §Treas. Reg. §1.876-1(e) Definitions.
- Treas. Reg. §Treas. Reg. §1.876-1(f) Effective/applicability date.
- Treas. Reg. §Treas. Reg. §1.876-1(i) §1.876-1(i)
7 Citing Cases
(3) Determination of residency.--For purposes of this section and section 876, the determination of whether an individual is a bona fide resident of Guam, American Samoa, or the Northern Mariana Islands shall be made under regulations prescribed by the Secretary.
— For purposes of this section and section 876, the determination of whether an individual is a bona fide resident of Guam, American Samoa, or the Northern Mariana Islands shall be made under regulations prescribed by the Secretary.
(3) Determination of residency.--For purposes of this section and section 876, the determination of whether an individual is a bona fide resident of Guam, American Samoa, or the Northern Mariana Islands shall be made under regulations prescribed by the Secretary.
(3) Determination of residency.--For purposes of this section and section 876, the determination of whether an individual is a bona fide resident of Guam, American Samoa, or the Northern Mariana Islands shall be made under regulations prescribed by the Secretary.