# 26 U.S.C. § 1444: Withholding on Virgin Islands source income

Source: OLRC release point 119-134 <https://uscode.house.gov/us/usc/119-134/t26/s1444>. Cite pinpoints as 26 U.S.C. § 1444(a)(1).

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.

## Connections

Cites: § 871 Tax on nonresident alien individuals

Cited by: none

## Amendments

- 1983-01-12: [Pub. L. 97-455](/26/act/97-455.md), 96 Stat. 2497
- 1988-11-10: [Pub. L. 100-647](/26/act/100-647.md), 102 Stat. 3530