26 U.S.C. § 1444 : US Code - Section 1444: Withholding on Virgin Islands source income

Search 26 U.S.C. § 1444 : US Code - Section 1444: Withholding on Virgin Islands source income

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.