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SEC. 32. If any clause, sentence, paragraph or part of this Act shall be adjudged by any court of competent jurisdiction to be invalid, such judgment shall not affect, impair, or invalidate the remainder of said Act, but shall be confined in its operation to the clause, sentence, paragraph, or part thereof directly involved in the controversy.
SEC. 33. For the purposes of this Law, the terms "alien" and "foreign government" shall be deemed to include the citizens and Government of the United States of America, including the political subdivisions thereof: Provided, however. That citizens of the United States residing in the Philippine Islands shall not be subject to taxation under this Law as to their incomes derived from sources within the United States, if it is shown that the tax thereon has been paid in accordance with the laws of that country.
SEC. 34. This Act shall take effect on January first, nineteen hundred and twenty. Approved, March 7, 1919.
Provisions on this page are reproduced verbatim from official open data. See the attribution line.
Source: Supreme Court E-Library, Republic of the Philippines. Philippine laws are public documents (works of the government).