26 C.F.R. § 1.932-1   Coordination of United States and Virgin Islands income taxes.


Title 26 - Internal Revenue


Title 26: Internal Revenue
PART 1—INCOME TAXES
possessions of the united states

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§ 1.932-1   Coordination of United States and Virgin Islands income taxes.

[Reserved]. For further guidance, see §1.932–1T.

[T.D. 9194, 70 FR 18931, Apr. 11, 2005]

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