26 U.S.C. § 1444
§ 1444. Withholding on Virgin Islands source income
No plain-English explainer yet. Below is the official text. Explainers are being added section by section.
History
Added in 1983 by the Public Law 97-455. Last changed November 10, 1988 by the Technical and Miscellaneous Revenue Act of 1988.
Every change, newest first (2)
- November 10, 1988Technical and Miscellaneous Revenue Act of 1988
- January 12, 1983Public Law 97-455 · added this section
The law as written
Current through Public Law 119-102. Amendment notes omitted.
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.