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26 U.S.C. 934A: Repealed. Pub. L. 99–514, title XII, § 1275(c)(3) , Oct. 22, 1986 , 100 Stat. 2599Text contains those laws in effect through Public Law 119-120 (October 7, 2026).
From Title 26-INTERNAL REVENUE CODECHAPTER 1-NORMAL TAXES AND SURTAXES
Jump To: Statutory Notes and Related SubsidiariesEffective Date

§934A. Repealed. Pub. L. 99–514, title XII, § 1275(c)(3) , Oct. 22, 1986 , 100 Stat. 2599

Section, added Pub. L. 97–455, § 1(a), Jan. 12, 1983, 96 Stat. 2497, related to income tax rate on Virgin Islands source income.

Statutory Notes and Related Subsidiaries

Effective Date of Repeal

Repeal 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 an Effective Date of 1986 Amendment note under section 931 of this title.