26 U.S. Code § 1444 - Withholding on Virgin Islands source income

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.)

1988—Pub. L. 100–647struck out “(as modified by section 934A)” before “shall not exceed”.
Effective Date of 1988 Amendment

Amendment by Pub. L. 100–647effective, except as otherwise provided, as if included in the provision of the Tax Reform Act of 1986, Pub. L. 99–514, to which such amendment relates, see section 1019(a) ofPub. L. 100–647, set out as a note under section 1 of this title.
Effective Date

Section applicable to payments made after Jan. 12, 1983, see section 1(e)(2) ofPub. L. 97–455, set out as a note under section 934 of this title.

The table below lists the classification updates, since Jan. 3, 2012, for this section. Updates to a broader range of sections may be found at the update page for containing chapter, title, etc.

The most recent Classification Table update that we have noticed was Tuesday, August 13, 2013

An empty table indicates that we see no relevant changes listed in the classification tables. If you suspect that our system may be missing something, please double-check with the Office of the Law Revision Counsel.

26 USCDescription of ChangeSession YearPublic LawStatutes at Large


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