§1541

§ 1541(a) (2006) and is not part of one of the 50 States or the District of Columbia. It generally is not a part of the United States for tax purposes. See § 7701(a)(9). Congress established the “mirror tax system” as the tax law of the USVI in 1921. Act of July 12, 1921, ch. 44, § 1, 42 Stat. 122, 123 (codified as amended at 48 U.S.C. § 1397 (2006

§ 1541(a); Appleton, 140 T.C. at 278. The USVI uses a “mirror code” that is identical to the Internal Revenue Code, except the mirror code replaces “United States” with “Virgin Islands.” Appleton, 140 T.C. at 278. The VIBIR administers the mirror code. See Coffey v. Commissioner, 663 F.3d 947, 949 (8th Cir. 2011). Since Congress established the mir

1541(a) (2012)); sec. 7701(a)(9). Congress instead established a "mirror tax system" for the VI. This makes VI taxation very similar to U.S. taxation by replacing "United States" with "Virgin Islands," and vice versa, in the VI tax code. See 48 U.S.C. sec. 1397; see a_lso Danbury, Inc. v. Olive, 820 F.2d 618, 620 (3d Cir. 1987). For most ofthe

1541(a) (2012)); sec. 7701(a)(9). Congress instead established a "mirror tax system" for the VI. This makes VI taxation very similar to U.S. taxation by replacing "United States" with "Virgin Islands," and vice versa, in the VI tax code. See 48 U.S.C. sec. 1397; see a_lso Danbury, Inc. v. Olive, 820 F.2d 618, 620 (3d Cir. 1987). For most ofthe

1541(a) (2006). The USVI is not part ofone ofthe 50 States or the District ofColumbia, and it is generally not part ofthe United States for tax purposes. See sec. 7701(a)(9). In the Naval Service Appropriations Act of 1922, ch. 44, sec. 1, 42 Stat. at 123 (1921) (codified as amended at 48 U.S.C. sec. 1397 (2006)), Congress created a tax system

1541(a) (2012)); sec. 7701(a)(9). Congress instead established a "mirror tax system" for the VI. This makes VI taxation very similar to U.S. taxation by replacing "United States" with "Virgin Islands," and vice versa, in the VI tax code. See 48 U.S.C. sec. 1397; see a_lso Danbury, Inc. v. Olive, 820 F.2d 618, 620 (3d Cir. 1987). For most ofthe

1541(a) (2012)); sec. 7701(a)(9). Congress instead established a "mirror tax system" for the VI. This makes VI taxation very similar to U.S. taxation by replacing "United States" with "Virgin Islands," and vice versa, in the VI tax code. See 48 U.S.C. sec. 1397; see a_lso Danbury, Inc. v. Olive, 820 F.2d 618, 620 (3d Cir. 1987). For most ofthe

1541(a) (2012), it is generally not part ofthe United States for tax purposes, see sec. 7701(a)(9). Under the "mirror" tax system established by Congress in 1921, the Virgin Islands uses the Code as its tax law, with references to "United States" treated as references to the Virgin Islands (and vice versa). Act ofJuly 12, 1921, ch. 44, sec. 1,

1541(a) (2006), is not part ofone ofthe 50 States or the District ofColumbia, and generally is not a part ofthe United States for tax purposes. See sec. 7701(a)(9). In an attemptto harmonize the dual nature ofthe Virgin Islands, Congress establishedthe "mirrortax system" as the tax law ofthe Virgin Islands. Act ofJuly 12, 1921, ch. 44, sec. 1,

1541(a) (2006), is not part ofone ofthe 50 States or the District ofColumbia, and generally is not a part ofthe United States for tax purposes. See sec. 7701(a)(9). In an attemptto harmonize the dual nature ofthe Virgin Islands, Congress establishedthe "mirrortax system" as the tax law ofthe Virgin Islands. Act ofJuly 12, 1921, ch. 44, sec. 1,

1541(a) (2006). The USVI is not part of one of the 50 States or the District of Columbia, and it is generally not part of the United States for tax purposes. See sec. 7701(a)(9). In 1921 Congress passed the Naval Service Appropriations Act of 1922, ch. 44, sec. 1, 42 Stat. at 123 (1921) (codified as amended at 48 U.S.C. sec. 1397 (2006)), whic

1541(a) (2006) and is not part ofone - 10 - ofthe 50 States or the District ofColumbia. It is generally not a part ofthe United States for tax purposes. See sec. 7701(a)(9). Congress established the "mirror tax system" as the tax law ofthe Virgin Islands in 1921. Act ofJuly 12, 1921, ch. 44, sec. 1, 42 Stat. at 123 (codified as amended at 48

1541(a) (2006) and is not part of one of the 50 States or the District of Columbia. It is generally not a part of the United States for tax purposes. See sec. 7701(a)(9). Congress established the “mirror tax system” as the tax law of the Virgin Islands in 1921. Act of July 12, 1921, ch. 44, sec. 1, 42 Stat. at 123 (codified as amended at 48 U.