26 USC 934A: Repealed. Pub. L. 99-514, title XII, §1275(c)(3), Oct. 22, 1986, 100 Stat. 2599
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26 USC 934A: Repealed. Pub. L. 99-514, title XII, §1275(c)(3), Oct. 22, 1986, 100 Stat. 2599 Text contains those laws in effect on November 23, 2024
From Title 26-INTERNAL REVENUE CODESubtitle A-Income TaxesCHAPTER 1-NORMAL TAXES AND SURTAXESSubchapter N-Tax Based on Income From Sources Within or Without the United StatesPART III-INCOME FROM SOURCES WITHOUT THE UNITED STATESSubpart D-Possessions of the United States
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[§934A. Repealed. Pub. L. 99–514, title XII, §1275(c)(3), Oct. 22, 1986, 100 Stat. 2599 ]

Section, added Pub. L. 97–455, §1(a), Jan. 12, 1983, 96 Stat. 2497 , related to income tax rate on Virgin Islands source income.


Statutory Notes and Related Subsidiaries

Effective Date of Repeal

Repeal applicable to taxable years beginning after Dec. 31, 1986, with certain exceptions and qualifications, see section 1277 of Pub. L. 99–514, set out as an Effective Date of 1986 Amendment note under section 931 of this title.