§932. Coordination of United States and Virgin Islands income taxes — Inbound Citations
26 U.S.C. § 932
Cited by 4 provisions in release 119-102.
Citations to 26 U.S.C. § 932 as a whole
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(e) The Secretary shall prescribe such regulations as may be necessary to carry out the provisions of this section and sections 931 and 932, including regulations prohibiting the rebate of taxes covered over which are allocable to United States source income and prescribing the information which the individuals to whom such sections may apply shall furnish to the Secretary.
Citations to §932(b)
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(2) Paragraph (1) shall not apply to any liability payable to the Virgin Islands under section 932(b).
Citations to §932(c)
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(a) The net collection of taxes imposed by chapter 1 for each taxable year with respect to an individual to whom section 931 or 932(c) applies shall be covered into the Treasury of the specified possession of which such individual is a bona fide resident.
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(2) the amount of the taxes deducted and withheld under chapter 24 with respect to amounts paid for services performed as an employee of the United States (or any agency thereof) in a specified possession with respect to an individual unless section 931 or 932(c) applies.