# § 7655. Cross references
**(a)** **Imposition of tax in possessions** For 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 provisions** For 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.
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**Source Credit**: (Aug. 16, 1954, ch. 736, 68A Stat. 909; Pub. L. 85–859, title II, § 204(19), Sept. 2, 1958, 72 Stat. 1430; Pub. L. 91–513, title III, § 1102(k), Oct. 27, 1970, 84 Stat. 1293; Pub. L. 94–455, title XIX, § 1904(b)(6)(B), Oct. 4, 1976, 90 Stat. 1815; Pub. L. 99–514, title XII, § 1272(d)(11), Oct. 22, 1986, 100 Stat. 2594; Pub. L. 101–508, title XI, § 11801(c)(22)(E), Nov. 5, 1990, 104 Stat. 1388–528.)
## Editorial Notes
### References in Text
The Federal Insurance Contributions Act, referred to in subsec. (a)(2), is , §§ 3101, 3102, 3111, 3112, 3121 to 3128, , which is classified generally to chapter 21 (§ 3101 et seq.) of this title. For complete classification of this Act to the Code, see and Tables.
### Amendments
1990—Subsec. (a)(2), (3). , substituted period for semicolon at end of par. (2) and struck out par. (3) which cross-referenced former chapter 37 relating to tax on sugar.
Subsec. (b)(2), (3). , substituted period for semicolon at end of par. (2) and struck out par. (3) which cross-referenced former section 6418(b) relating to the exportation of sugar to Puerto Rico.
1986—Subsec. (b). added par. (1) and redesignated former pars. (1) and (2) as (2) and (3), respectively.
1976—Subsec. (a)(3), (5). substituted “Chapter 37” for “Subchapter A of chapter 37” in par. (5) and redesignated par. (5) as (3).
1970—Subsec. (a)(3), (4). struck out pars. (3) and (4) relating to taxes in respect of narcotic drugs and taxes in respect of marihuana, respectively, and making references to parts I and III of subchapter A of chapter 39 and to parts II and III of subchapter A of chapter 39, respectively.
1958—Subsec. (a)(5), (6). redesignated par. (6) as (5) and struck out former par. (5) which contained a cross reference to chapter 51 of this title.
## Statutory Notes and Related Subsidiaries
### Effective Date of 1986 Amendment
Amendment by applicable to taxable years beginning after , with certain exceptions and qualifications, see , set out as a note under .
### Effective Date of 1970 Amendment
Amendment by effective on first day of seventh calendar month that begins after , see , set out as an Effective Date note under , Food and Drugs.
### Effective Date of 1958 Amendment
Amendment by effective , see , set out as an Effective Date note under .
### Savings Provision
For provisions that nothing in amendment by be construed to affect treatment of certain transactions occurring, property acquired, or items of income, loss, deduction, or credit taken into account prior to , for purposes of determining liability for tax for periods ending after , see , set out as a note under .
Prosecutions for any violation of law occurring, and civil seizures or forfeitures and injunctive proceedings commenced, prior to the effective date of amendment of this section by not to be affected or abated by reason thereof, see , set out as a note under sections 171 to 174 of Title 21, Food and Drugs.