This Act, referred to in subsec. (c), is Pub. L. 95–134, Oct. 15, 1977, 91 Stat. 1159, as amended, popularly known as the Omnibus Territories Act of 1977. For complete classification of this Act to the Code, see Tables.

Section was not enacted as part of the Organic Act of Guam which comprises this chapter.

1980—Subsec. (c). Pub. L. 96–205 struck out provisions prohibiting allowance of interest on additional amounts of award.

Pub. L. 100–647, title VI, § 6140, Nov. 10, 1988, 102 Stat. 3724, provided that: “For purposes of the internal revenue laws of the United States and Guam, gross income shall not include any amount received pursuant to any claim over which the District Court of Guam has jurisdiction by reason of section 204 of Public Law 95–134 [this section] (commonly referred to as the Omnibus Territories Act of 1977). This section shall be effective for taxable years beginning after December 31, 1985.”

Section 301(b) of Pub. L. 96–205 provided that: “Any civil action under section 204 of the Omnibus Territories Act of 1977 (91 Stat. 1162) [this section] shall be barred unless it is commenced not later than April 1, 1982.”