26 U.S.C. § 1444 — Withholding on Virgin Islands source income
submitted 43 years ago by Pub. L. 97-455 to r/title-26-INTERNAL-REVENUE-CODE · 92 words · no verdicts yet
For determining Virgin Islands withholding-tax liability under this title, as applied to the Virgin Islands, on amounts from Virgin Islands sources received by United States citizens, resident-alien individuals, and United States corporations, the withholding rate under sections 1441 and 1442 on income subject to tax under section 871(a)(1) or 881 may not be higher than the applicable tax rate on that income under section 871(a)(1) or 881, as applicable.
For determining the withholding-tax liability incurred in the Virgin Islands under this title, as applied to the Virgin Islands, on amounts from sources within the Virgin Islands received by United States citizens, resident-alien individuals, and United States corporations, the withholding-tax rate under sections 1441 and 1442 on income subject to tax under section 871(a)(1) or 881 may not be higher than the tax rate on that income under section 871(a)(1) or 881, as applicable.
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.
Source credit: (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.)
- 1983Enacted · Pub. L. 97-455 · 96 Stat. 2497
- 1988Amended · Pub. L. 100-647 · 102 Stat. 3530
A history note hasn’t been published yet. The record shows enactment by Pub. L. 97-455 on 1983-01-12.
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