# Pub. L. 97-455: changes to the Internal Revenue Code

1983-01-12, 96 Stat. 2498. Source: <https://www.govinfo.gov/link/plaw/97/public/455>.

## Legislative history

- Bill: [H.R. 7093](https://www.congress.gov/bill/97th-congress/house-bill/7093)

## § 934: Limitation on reduction in income tax liability incurred to the Virgin Islands

- § 934(a): Pub. L. 97–455 inserted “or in section 934A” after “subsection (b) or (c)”.

## § 1444: Withholding on Virgin Islands source income

- Enacted 26 U.S.C. § 1444.