§935 — Repealed. Pub. L. 99–514, title XII, § 1272(d)(2), Oct. 22, 1986, 100 Stat. 2594]
12 cases·1 followed·3 distinguished·8 cited—8% support
Statute Text — 26 U.S.C. §935
[§ 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 Repealed.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 coordination of United States and Guam individual income taxes. Statutory Notes and Related Subsidiaries Amendment Subsequent to RepealPub. 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 RepealRepeal 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.
Treasury Regulations
- Treas. Reg. §Treas. Reg. §1.935-1 Coordination of individual income taxes with Guam and the Northern Mariana Islands
- Treas. Reg. §Treas. Reg. §1.935-1(a) Application of section—(1) Scope.
- Treas. Reg. §Treas. Reg. §1.935-1(b) Filing requirement—(1) Tax jurisdiction.
- Treas. Reg. §Treas. Reg. §1.935-1(c) Extension of territory—(1) U.
- Treas. Reg. §Treas. Reg. §1.935-1(d) Special rules for estimated income tax—(1) In general.
- Treas. Reg. §Treas. Reg. §1.935-1(e) Entity status consistency requirement—(1) In general.
- Treas. Reg. §Treas. Reg. §1.935-1(f) Examples.
- Treas. Reg. §Treas. Reg. §1.935-1(g) Effective/applicability date.
- Treas. Reg. §Treas. Reg. §1.935-1(i) §1.935-1(i)
- Treas. Reg. §Treas. Reg. §1.935-1(v) The term citizen of the United States means any individual who is a citizen within the meaning of § 1.
12 Citing Cases
788, 882. Congress’s reasoning behind the moratorium was that “the Senate [was] concerned that the proposed change in the treatment of individuals who are limited partners under applicable State law exceeds the regulatory authority of the Treasury Department and would effectively change the law administratively without congressiona
No temporary or final regulation with respect to the definition of a limited partner under section 1402(a) (13) of the Internal Revenue Code of 1986 may be issued or made effective before July 1,. 1998." Taxpayer Relief Act of 1997, Pub. L. 105- 34, sec. 935, 111 Stat. 882. Indeed, a Sense of the Senate resolution with respect to this provision stated: "L. L . P . s did not exist until 1991. See 1 Bromberg & Ribstein, Partnership," sec. 1.01(b) (5) (2005-1 Supp.) . - 20 - SEC. 734. SENSE OF THE
No temporary or final regulation with respect to the definition of a limited partner under section 1402(a) (13) of the Internal Revenue Code of 1986 may be issued or made effective before July 1,. 1998." Taxpayer Relief Act of 1997, Pub. L. 105- 34, sec. 935, 111 Stat. 882. Indeed, a Sense of the Senate resolution with respect to this provision stated: "L. L . P . s did not exist until 1991. See 1 Bromberg & Ribstein, Partnership," sec. 1.01(b) (5) (2005-1 Supp.) . - 20 - SEC. 734. SENSE OF THE