Adds (33) to Section 7701(a)

A.S.C.A. § 11.0527 — under Amendments to Internal Revenue Code.

A.S.C.A. § 11.0527

Section 7701(a), relating to definitions, is amended by adding the following new para-graph:

“(33) Citizen of American Samoa. The term citizen of American Samoa shall be considered not to include a citizen of American Samoa who is also a citizen of the United States.”

History: 1963, PL 8-1; 1965, PL 9-21; 1966, PL 9-52; 1969, PL 11-45; amd 1970, PL 11-134.