American Samoa § 11.0531 - Renumbers Section 221 to 222 and adds new Section 221.
Full text of American Samoa American Samoa Code Annotated § 11.0531 — Renumbers Section 221 to 222 and adds new Section 221., with citation guidance and answers to common questions.
§ 11.0531. Renumbers Section 221 to 222 and adds new Section 221.
Section 221, relating to cross-references with respect to additional itemized deductions for individuals is redesignated as Section 222. New Section 221 is added to read: “SEC. 221. STUDENT TUITION DEDUCTION A taxpayer may deduct from his adjusted gross income, if he elects to itemize his deductions, all cost for tuition paid in the current taxable year for the education of a dependent who is attending either public or private elementary school, a high school, a college, university, or graduate school anywhere in the United States.”
Source: official American Samoa text · Last verified 2026-08-27
Frequently Asked Questions About American Samoa § 11.0531
What does American Samoa Code Annotated § 11.0531 cover?
Section 11.0531 ("Renumbers Section 221 to 222 and adds new Section 221.") is part of the American Samoa Code Annotated, the codified statutory law of American Samoa. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite American Samoa § 11.0531?
A common citation format is "American Samoa Code Annotated § 11.0531" (American Samoa). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of American Samoa law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the American Samoa official source linked on this page or consult a licensed American Samoa attorney.
How does American Samoa § 11.0531 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in American Samoa can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in American Samoa.