11.0509 Section 881(a)(1) amended.

Cite as [A.S.C.A. 11.0509]

Section 881(a)(1) relating to the imposition of tax on income of foreign corporations not connected with American Samoa business is amended by inserting after the word "dividends" the following: "(other than dividends paid by a corporation organized under the laws of one of the states or territories of the United States to a corporation organized under the laws of one of the states or territories of the United States)".

History: 1978, PL 15-87 § 1; amd 2009, PL 31-8.