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26 U.S.C. § 1444 — Withholding on Virgin Islands source income
Federal law — U.S. Code and appendices · legal_authorities
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.
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Stable record: federal_law:legal_authorities:record_usc_5811417fb890c332c37e414a
Source file: Laws/federal/codes/united-states-code/title-26/section-1444-withholding-on-virgin-islands-source-income--e065ca684b.md
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Source location: Title 26, Chapter 3, § 1444; chapter-003-withholding-of-tax-on-nonresident-aliens-and-foreign-corporations.md
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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.
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Married individuals filing joint returns and surviving spouses** There is hereby imposed on the taxable income of—
(1) every married individual (as defined in section 7703) who makes a single return jointly with his spouse under section 6013, and
(2) every surviving spouse (as defined in section 2(a)),
a tax determined in accordance with the following table: If taxable income is:The tax is: Not over $36,90015% of taxable income. Over $36,900 but not over $89,150$5,535, plus 28% of the excess over $36,900. Over $89,150 but not over $140,000$20,165, plus 31% of the excess over $89,150. Over $140,000 but not over $250,000$35,928.50, plus 36% of the excess over $140,000. Over $250,000$75,528.50, plus 39.6% of the excess over $250,000.
**(b) Heads of households** There is hereby imposed on the taxable income of every head of a household (as defined in section 2(b)) a tax determined in accordance with the following table: If taxable income is:The tax is: Not over $29,60015% of taxable income. Over $29,600 but not over $76,400$4,440, plus 28% of the excess over $29,600. Over $76,400 but not over $127,500$17,544, plus 31% of the excess over $76,400. Over $127,500 but not over $250,000$33,385, plus 36% of the excess over $127,500. Over $250,000$77,485, plus 39.6% of the excess over $250,000.
**(c) Unmarried individuals (other than surviving spouses and heads of households)** There is hereby imposed on the taxable income of every individual (other than a surviving spouse as defined in section 2(a) or the head of a household as defined in section 2(b)) who is not a married individual (as defined in section 7703) a tax determined in accordance with the following table: If taxable income is:The tax is: Not over $22,10015% of taxable income. Over $22,100 but not over $53,50
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 1
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Federal law — U.S. Code and appendices · legal_authorities
**(a) General rule** Tax liability incurred to the Virgin Islands pursuant to this subtitle, as made applicable in the Virgin Islands by the Act entitled “An Act making appropriations for the naval service for the fiscal year ending June 30, 1922, and for other purposes”, approved July 12, 1921 ([48 U.S.C. 1397](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title48-section1397&num=0&edition=prelim)), or pursuant to section 28(a) of the Revised Organic Act of the Virgin Islands, approved July 22, 1954 ([48 U.S.C. 1642](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title48-section1642&num=0&edition=prelim)), shall not be reduced or remitted in any way, directly or indirectly, whether by grant, subsidy, or other similar payment, by any law enacted in the Virgin Islands, except to the extent provided in subsection (b).
**(b) Reductions permitted with respect to certain income**
(1) **In general** — Except as provided in paragraph (2), subsection (a) shall not apply with respect to so much of the tax liability referred to in subsection (a) as is attributable to income derived from sources within the Virgin Islands or income effectively connected with the conduct of a trade or business within the Virgin Islands.
(2) **Exception for liability paid by citizens or residents of the United States** — Paragraph (1) shall not apply to any liability payable to the Virgin Islands under section 932(b).
(3) **Special rule for non-United States income of certain foreign corporations**
(A) *In general* — In the case of a qualified foreign corporation, subsection (a) shall not apply with respect to so much of the tax liability referred to in subsection (a) as is attributable to income which is derived from sources outside the United States and which is
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 934
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Federal law — U.S. Code and appendices · legal_authorities
Page 2531
TITLE 26—INTERNAL REVENUE CODE
§ 1444
with the conduct of a trade or business in the United
States and authorized the granting of an exemption
from the withholding requirement in the case of a for-
eign corporation engaged in trade or business within
the United States if the Secretary or his delegate de-
termines that the withholding imposes an undue ad-
ministrative burden and that the collection of the tax
will not be jeopardized by the exemption.
Statutory Notes and Related Subsidiaries
EFFECTIVE DATE OF 2004 AMENDMENT
Amendment by section 411(a)(3)(B) of Pub. L. 108–357
applicable to dividends with respect to taxable years of
regulated investment companies beginning after Dec.
31, 2004, see section 411(d)(1) of Pub. L. 108–357, set out
as a note under section 871 of this title.
Amendment by section 420(b) of Pub. L. 108–357 appli-
cable to dividends paid after Oct. 22, 2004, see section
420(d) of Pub. L. 108–357, set out as a note under section
881 of this title.
EFFECTIVE DATE OF 1993 AMENDMENT
Amendment by Pub. L. 103–66 applicable to interest
received after Dec. 31, 1993, see section 13237(d) of Pub.
L. 103–66, set out as a note under section 871 of this
title.
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 OF 1986 AMENDMENT
Amendment by section 1273(b)(2)(B) of Pub. L. 99–514
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 a note under
section 931 of this
Source: Supplied 2024 U.S. Code historical extraction · 26 U.S.C. § 1444
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