Title 26 — Internal Revenue Code
Chapter 3 — Withholding of Tax on Nonresident Aliens and Foreign Corporations
§ 1444. Withholding on Virgin Islands source income
Statutory text
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.
Legislative history
Reconstructed from this section’s Code source credit and amendment notes, resolved against the local Statutes at Large. Editorial notes are evidence, not the law that made the change.
Pub. L. 97–455 § 1(b) · 96 Stat. 2497
Enacted · 26 U.S.C. § 1444
Added Pub. L. 97–455, § 1(b), Jan. 12, 1983, 96 Stat. 2497
Source evidence
Code source credit
Added Pub. L. 97–455, § 1(b), Jan. 12, 1983, 96 Stat. 2497Enacted provision · exact public law section
(b) Withholding.— Subchapter A of chapter 3 of such Code (relating to withholding of tax on nonresident aliens and foreign corporations) is amended by adding at the end thereof the following new section: “SEC. 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 (as modified by section 934A) shall not exceed the rate of tax on such income under section 871(a)(1) or 881, as the case may be.”Technical and Miscellaneous Revenue Act of 1988
Pub. L. 100–647 title I § 1012(x) · 102 Stat. 3342
Struck · 26 U.S.C. § 1444
Pub. L. 100–647 struck out “(as modified by section 934A)” before “shall not exceed”
Source evidence
Code amendment note
Pub. L. 100–647 struck out “(as modified by section 934A)” before “shall not exceed”.Enacted provision · exact public law section
(x) Amendment Related to Section 1275 of the Reform Act.— Section 1444 of the 1986 Code is amended by striking out “(as modified by section 934A)”.Effective date note
Amendment by Pub. L. 100–647 effective, 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) of Pub. L. 100–647, set out as a note under section 1 of this title.
2 of 2 references resolved to an enrolled provision
Editorial Notes
Amendments
1988—Pub. L. 100–647 struck out “(as modified by section 934A)” before “shall not exceed”.
Statutory Notes and Related Subsidiaries
Effective Date of 1988 Amendment
Amendment by Pub. L. 100–647 effective, 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) of Pub. L. 100–647, set out as a note under section 1 of this title.
Effective Date
Section applicable to payments made after , see section 1(e)(2) of Pub. L. 97–455, set out as a note under section 934 of this title.
Credits
1983–1988 · 2 acts
- 1983Added Pub. L. 97–455, § 1(b), , 96 Stat. 2497
- 1988amended Pub. L. 100–647, title I, § 1012(x), , 102 Stat. 3530.
Show as published
(Added Pub. L. 97–455, § 1(b), , 96 Stat. 2497; amended Pub. L. 100–647, title I, § 1012(x), , 102 Stat. 3530.)