To amend the Internal Revenue Code of 1986 to provide that certain bona fide residents of the Virgin Islands who are shareholders of corporations organized under the laws of the Virgin Islands are not treated as United States persons for purposes of determining certain inclusions in gross income with respect to such corporations.
Citations are generated automatically from bibliographic data
as a convenience and may not be complete or accurate.
Chicago
U.S. Congress. House. Territorial Tax Parity and Fairness Act. H.R. 368. 119th
Cong., 1st
sess., Introduced in House January 13, 2025. https://www.govinfo.gov/app/details/BILLS-119hr368ih.
APA
Congress, House of Representatives (2025, January 13). Territorial Tax Parity and Fairness Act (H.R. 368 (IH)). Retrieved from https://www.govinfo.gov/app/details/BILLS-119hr368ih.
MLA
United States, Congress, House of Representatives. Territorial Tax Parity and Fairness Act. U.S. Government Publishing Office, https://www.govinfo.gov/app/details/BILLS-119hr368ih. 119th Congress, H.R. 368, Introduced in House 13 Jan. 2025.
Bluebook
H.R.368 - 119th Congress (2025-2026): Territorial Tax Parity and Fairness Act, H.R.368, 119th Cong. (2025), https://www.govinfo.gov/app/details/BILLS-119hr368ih.
