§934. Limitation on reduction in income tax liability incurred to the Virgin Islands — Inbound Citations
26 U.S.C. § 934
Cited by 2 provisions in release 119-102.
Citations to §934(a)
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(C) who fully pays his tax liability referred to in section 934(a) to the Virgin Islands with respect to such income,
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(e) In applying this section for purposes of determining income tax liability incurred to the Virgin Islands, the provisions of this section shall not be affected by the provisions of Federal law referred to in section 934(a).