Pub. L. 97–455, § 1(a)96 Stat. 2497Section, added , , , related to income tax rate on Virgin Islands source income.
Statutory Notes and Related Subsidiaries
Effective Date of Repeal
section 1277 of Pub. L. 99–514section 931 of this titleRepeal applicable to taxable years beginning after , with certain exceptions and qualifications, see , set out as an Effective Date of 1986 Amendment note under .