Pub. L. 100-647, tit. VI, subtit. F, sec. 6132

VIRGIN ISLANDS TREATED AS QUALIFIED BASIN COUNTRY.

EnactedYear: 1988Length: 53 wordsOfficial source

SEC. 6132. VIRGIN ISLANDS TREATED AS QUALIFIED BASIN COUNTRY. (a) In General.—Subparagraph (B) of section 936(d)(4) of the 1986 Code is amended by inserting “and the Virgin Islands” after “section 274(h)(6)(A)”. (b) Effective Date.—The amendment made by this section shall apply to investments made after the date of the enactment of this Act.