26 USC § 934A - Repealed. Pub. L. 99–514, title XII, § 1275(c)(3), Oct. 22, 1986, 100 Stat. 2599]
---
identifier: "/us/usc/t26/s934A"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 934A - Repealed. Pub. L. 99–514, title XII, § 1275(c)(3), Oct. 22, 1986, 100 Stat. 2599]"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "934A"
section_name: "Repealed. Pub. L. 99–514, title XII, § 1275(c)(3), Oct. 22, 1986, 100 Stat. 2599]"
chapter_number: 1
chapter_name: "NORMAL TAXES AND SURTAXES"
subchapter_number: "N"
subchapter_name: "Tax Based on Income From Sources Within or Without the United States"
part_number: "III"
part_name: "INCOME FROM SOURCES WITHOUT THE UNITED STATES"
positive_law: false
currency: "119-84"
last_updated: "2026-04-17"
format_version: "1.1.0"
generator: "[email protected]"
status: "repealed"
---
# [§ 934A. Repealed. Pub. L. 99–514, title XII, § 1275(c)(3), Oct. 22, 1986, 100 Stat. 2599]
Section, added , , , related to income tax rate on Virgin Islands source income.
## Statutory Notes and Related Subsidiaries
### Effective Date of Repeal
Repeal applicable to taxable years beginning after , with certain exceptions and qualifications, see , set out as an Effective Date of 1986 Amendment note under .