U.S. Code » Title 48 » Chapter CHAPTER 18— MICRONESIA, MARSHALL ISLANDS, AND PALAU › Subchapter SUBCHAPTER II— PALAU › Part Part A— Approval of Compact and Supplemental Provisions

48 U.S.C. § 256

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“This Article shall apply to income earned, and transactions occurring, after September 30, 1985, in taxable years ending after such date.