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26 USC § 935 - Repealed. Pub. L. 99–514, title XII, § 1272(d)(2), Oct. 22, 1986, 100 Stat. 2594] 

---
identifier: "/us/usc/t26/s935"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 935 - Repealed. Pub. L. 99–514, title XII, § 1272(d)(2), Oct. 22, 1986, 100 Stat. 2594]"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "935"
section_name: "Repealed. Pub. L. 99–514, title XII, § 1272(d)(2), Oct. 22, 1986, 100 Stat. 2594]"
chapter_number: 1
chapter_name: "NORMAL TAXES AND SURTAXES"
subchapter_number: "N"
subchapter_name: "Tax Based on Income From Sources Within or Without the United States"
part_number: "III"
part_name: "INCOME FROM SOURCES WITHOUT THE UNITED STATES"
positive_law: false
currency: "119-84"
last_updated: "2026-04-17"
format_version: "1.1.0"
generator: "[email protected]"
status: "repealed"
---

# [§ 935. Repealed. Pub. L. 99–514, title XII, § 1272(d)(2), Oct. 22, 1986, 100 Stat. 2594]

Section, added , , ; amended , , , related to coordination of United States and Guam individual income taxes.

## Statutory Notes and Related Subsidiaries

### Amendment Subsequent to Repeal

, (d), , , 1657, applicable to taxable years ending after , 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 , with certain exceptions and qualifications, see , set out as an Effective Date of 1986 Amendment note under .