Deficiency Procedures in the Case of Income Taxes

  1. Law
  2. US Virgin Islands Code
  3. Taxation and Finance
  4. Miscellaneous Internal Revenue Taxes
  5. Procedure and Administration
  6. Assessment
  7. Deficiency Procedures in the Case of Income Taxes

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Section
941

Definition of a deficiency

Section
942

Notice of deficiency

Section
943

Restrictions applicable to deficiencies; petition to district court

Section
944

Determinations by district court

Section
945

Assessment of deficiency found by district court