applicable percentage

(2) Applicable percentage (A) In general For purposes of paragraph (1), the term “applicable percentage” means the percentage which Virgin Islands adjusted gross income bears to adjusted gross income. (B) Virgin Islands adjusted gross income For purposes of subparagraph (A), the term “Virgin Islands adjusted gross income” means adjusted gross income determined by taking into account only income derived from sources within the Virgin Islands and deductions properly apportioned or allocable thereto.


26 USC § 932(b)(2)

Scoping language

None identified, default scope is assumed to be the parent (subpart D) of this section.
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