§ 1444. Withholding on Virgin Islands source income

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For purposes of determining the withholding tax liability incurred in the Virgin Islands pursuant to this title (as made applicable to the Virgin Islands) with respect to amounts received from sources within the Virgin Islands by citizens and resident alien individuals of the United States, and corporations organized in the United States, the rate of withholding tax under sections 1441 and 1442 on income subject to tax under section 871(a)(1) or 881 shall not exceed the rate of tax on such income under section 871(a)(1) or 881, as the case may be.

(Added Pub. L. 97–455, § 1(b), Jan. 12, 1983, 96 Stat. 2497; amended Pub. L. 100–647, title I, § 1012(x), Nov. 10, 1988, 102 Stat. 3530.)

Connections2 cite this · traces to 2

Cited by 2 sections

U.S. Code

§ 934
Limitation on reduction in income tax liability incurred to the Virgin Islands

statutes-at-large

Public Law 97–455
To amend the Internal Revenue Code of 1954 to reduce the rate of certain taxes paid to the Virgin Islands on Virgin Islands source income, to amend the Social Security Act to provide for a temporary period that payment of disability benefits may continue through the hearing stage of the appeals proc

Traces to 2 documents

U.S. Code

8 references not yet in our index

Pub. L. 97–455, § 1(b)
96 Stat. 2497
Pub. L. 100–647, title I, § 1012(x)
102 Stat. 3530
Pub. L. 100–647
Pub. L. 99–514
section 1019(a) of Pub. L. 100–647
section 1(e)(2) of Pub. L. 97–455

Citation graph

cites case law

§ 1444

Withholding on Virgin Islands source income

Stat.×1

U.S.C.×1

U.S.C.§ 1

U.S.C.§ 934

Pub. L.Pub. L. 97–455, § 1(b)

Stat.96 Stat. 2497

Pub. L.Pub. L. 100–647, title I, § 1012(x)

Stat.102 Stat. 3530

Pub. L.Pub. L. 100–647

Cites 10 · showing 7Cited by 2 across 2 sources