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48 U.S.C. § 253

U.S. CodeFederal
About This Law
pg_id_58657::119-84
Title
48 — Territories and Insular Possessions
Chapter
CH18
Release
119-84
Release Date
2026-04-17

Section Text

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“A citizen of the Marshall Islands or the Federated States of Micronesia, domiciled therein, shall be exempt from:“(a) Income taxes imposed by the Government of the United States upon fixed or determinable annual income. “(b) Estate, gift, and generation-skipping transfer taxes imposed by the Government of the United States.

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