§1444 — Withholding on Virgin Islands source income

9 cases·3 followed·6 cited—33% support

Statute Text — 26 U.S.C. §1444

For purposes of determining the withholding tax liability incurred in the Virgin Islands pursuant to this title (as made applicable to the Virgin Islands) with respect to amounts received from sources within the Virgin Islands by citizens and resident alien individuals of the United States, and corporations organized in the United States, the rate of withholding tax under sections 1441 and 1442 on income subject to tax under section 871(a)(1) or 881 shall not exceed the rate of tax on such income under section 871(a)(1) or 881, as the case may be.

9 Citing Cases

Hussain v. Boston Old Colony Insurance 311 F.3d 623 · Cir.

Leathers v. Leathers 856 F.3d 729 · Cir.

Jobst W.F. Blachy v. Robert E. Butcher and Rosemary Butcher, Co-Personal Representatives of the Estate of Alexander Michael Butcher, Deceased Rosemary Butcher, Individually Little Traverse Development Company, a Michigan Corporation H.C. Development Company, a Michigan Corporation, (99-1185/1492) 221 F.3d 896 · Cir.

Elias v. Commissioner 100 T.C. 510 · 1993

United States v. Morgan · Cir.

Spotts v. United States · Cir.

Jay Isaac Hollis v. Loretta Lynch 827 F.3d 436 · Cir.

Gun Owners of America, Inc. v. Merrick B. Garland 992 F.3d 446 · Cir.

Peggy Ann Schaefer Spotts v. United States 429 F.3d 248 · Cir.