Gift Taxes

  1. Law
  2. US Virgin Islands Code
  3. Taxation and Finance
  4. Miscellaneous Internal Revenue Taxes
  5. Normal Taxes and Surtaxes
  6. Gift Taxes

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Section
21

Imposition of the tax

Section
22

Computation of tax

Section
23

Transfer for less than an adequate and full consideration

Section
24

Net gifts

Section
25

Deductions

Section
26

Returns

Section
27

Payment of tax

Section
28

Lien for tax

Section
29

Definition of deficiency

Section
30

Assessment and collection of deficiencies

Section
31

Exemptions