2015 US Code
Title 26 - Internal Revenue Code (Sections 1 - 9834)
Subtitle A - Income Taxes (Sections 1 - 1564)
Chapter 3 - Withholding of Tax on Nonresident Aliens and Foreign Corporations (Sections 1441 - 1465)
Subchapter A - Nonresident Aliens and Foreign Corporations (Sections 1441 - 1446)
Sec. 1444 - Withholding on Virgin Islands source income
Publication Title | United States Code, 2012 Edition, Supplement 3, Title 26 - INTERNAL REVENUE CODE |
Category | Bills and Statutes |
Collection | United States Code |
SuDoc Class Number | Y 1.2/5: |
Contained Within | Title 26 - INTERNAL REVENUE CODE Subtitle A - Income Taxes CHAPTER 3 - WITHHOLDING OF TAX ON NONRESIDENT ALIENS AND FOREIGN CORPORATIONS Subchapter A - Nonresident Aliens and Foreign Corporations Sec. 1444 - Withholding on Virgin Islands source income |
Contains | section 1444 |
Date | 2015 |
Laws In Effect As Of Date | January 3, 2016 |
Positive Law | No |
Disposition | standard |
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. |
Statutes at Large References | 96 Stat. 2497 102 Stat. 3530 |
Public and Private Laws | Public Law 97-455, Public Law 99-514, Public Law 100-647 |
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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.)
AMENDMENTS1988—Pub. L. 100–647 struck out "(as modified by section 934A)" before "shall not exceed".
EFFECTIVE DATE OF 1988 AMENDMENTAmendment 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 DATESection applicable to payments made after Jan. 12, 1983, see section 1(e)(2) of Pub. L. 97–455, set out as a note under section 934 of this title.
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