{"data":{"id":"us/26-u.s.c.-7655","jurisdiction":"us","citation":"26 U.S.C. § 7655","heading":"Cross references","body":"(a) Imposition of tax in possessionsFor provisions imposing tax in possessions, see—(1) Chapter 2, relating to self-employment tax; (2) Chapter 21, relating to the tax under the Federal Insurance Contributions Act. (b) Other provisionsFor other provisions relating to possessions of the United States, see—(1) Section 931, relating to income tax on residents of Guam, American Samoa, or the Northern Mariana Islands; (2) Section 933, relating to income tax on residents of Puerto Rico.","path":["Title 26—INTERNAL REVENUE CODE","CHAPTER 78—DISCOVERY OF LIABILITY AND ENFORCEMENT OF TITLE"],"source_url":"https://uscode.house.gov/download/releasepoints/us/pl/119/103/xml_usc26@119-103.zip","current_through":"Public Law 119-103 (09/02/2026)","vintage":"","retrieved_at":"2026-09-10T05:58:25Z","sha256":"db278878b87e0adb41f4a0f3553f30b0e5dfbdefc03ceb575602d22e25857d6e","source_id":"us","stale":false,"prev":"us/26-u.s.c.-7654","next":"us/26-u.s.c.-7701"},"notice":"GroundRules: Original legal text. Not legal advice."}