[§28. Renumbered § 45C — renumbered] — Inbound Citations

Citations to 26 U.S.C. § 28 as a whole

• 26 U.S.C. § 7651(4)(B)

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  (B) For purposes of this title, section 28(a) of the Revised Organic Act of the Virgin Islands shall be effective as if such section 28(a) had been enacted before the enactment of this title and such section 28(a) shall have no effect on the amount of income tax liability required to be paid by any person to the United States.