Internal Revenue Code · 26 U.S.C.
§ 934A. Repealed. Pub. L. 99–514, title XII, § 1275(c)(3), Oct. 22, 1986, 100 Stat. 2599
Official text, no changes From the Office of the Law Revision Counsel, release point 119-121 (current through Public Law 119-121 (October 9, 2026)). Compare it with the official text at uscode.house.gov (external site).
Cite as 26 U.S.C. § 934A
At a glance
Read from the text, the source credit and the official notes. Not part of the law.
- Status
- Repealed
Repealed. Pub. L. 99–514, title XII, § 1275(c)(3), Oct. 22, 1986, 100 Stat. 2599
Where it sits in the Code
- Subtitle A Income Taxes
- Chapter 1 NORMAL TAXES AND SURTAXES
- Subchapter N Tax Based on Income From Sources Within or Without the United States
- Part III INCOME FROM SOURCES WITHOUT THE UNITED STATES
- Subpart D Possessions of the United States
Nearby sections
- § 931 Income from sources within Guam, American Samoa, or the Northern Mariana Islands
- § 932 Coordination of United States and Virgin Islands income taxes
- § 933 Income from sources within Puerto Rico
- § 934 Limitation on reduction in income tax liability incurred to the Virgin Islands
- § 934A Repealed
- § 935 Repealed
- § 936 Repealed
- § 937 Residence and source rules involving possessions
Official notes
Show the Law Revision Counsel's notes (amendments, effective dates)
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.