11 GCA § 43108

Construction

Guam Code AnnotatedTitle 11 — Finance and Taxation

Subsections 4302(a) and

(b)of this Chapter are substantially similar to §62(a)(2)(D) of the Internal Revenue Code [26 USC §62(a)(2)(D)] and should be construed consistently therewith except where manifestly inapplicable.” ---------- COL 110609

Reconstructed from the Guam Code Annotated. For the authoritative version, see the official PDF.