U.S. Code / Title 26 — Internal Revenue Code / Subtitle F—Procedure and Administration / Chapter 78—Discovery of Liability and Enforcement…Title 26SubchapterSubchapter D—PossessionsContents§ 7651. Administration and collection of taxes in possessions§ 7652. Shipments to the United States§ 7653. Shipments from the United States§ 7654. Coordination of United States and certain possession individual income taxes§ 7655. Cross references