26 C.F.R. § 1.934-1   Limitation on reduction in income tax liability incurred to the Virgin Islands.


Title 26 - Internal Revenue


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

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§ 1.934-1   Limitation on reduction in income tax liability incurred to the Virgin Islands.

[Reserved]. For further guidance, see §1.934–1T.

[T.D. 9194, 70 FR 18935, Apr. 11, 2005]

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