12 chapters · 128 sections in this title.
A.S.C.A. § 11.0501 Amendments to Internal Revenue Code, as adopted
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The United States Internal Revenue Code of 1954, as adopted by American Samoa, is amended as set forth in this chapter. History: 1963, PL 8-1; 1965, PL 9-21; 1966, PL 9-52; 1969, PL 11-45; 1970, PL 1-134.
A.S.C.A. § 11.0502 Section 5 redesignated as Section 6
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Section 5, relating to cross-reference with respect to tax on individuals, is redesignated as Section 6. History: 1963, PL 8-1; 1965; PL 9-21; 1966, PL 9-52; 1969, PL 11-45; 1970, PL 11-134.
A.S.C.A. § 11.0503 Section 5 added
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Section 5 is added to read: “SEC. 5. ALTERNATE MINIMUM TAX. In the case of a taxpayer other than a corporation, if an amount equal to 4% for tax year 2001 and 4% for tax years thereafter of the adjusted gross income exceeds the regular tax for the taxable year then there is impos…
A.S.C.A. § 11.0504 Effective date of Section 38
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Section 38, relating to investment credit, shall be effective on all property placed into service on or after 1 January 1978. History:1977, PL 15-52 § 2; amd 1980, PL 16-87 § 2. Amendments: 1980 Deleted last sentence.