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This document is a court opinion regarding tax liability of a corporation incorporated in Delaware but qualifying as a Virgin Islands inhabitant foreign corporation. The court held that for tax years prior to 1987, the corporation was required to pay tax to the Virgin Islands on both Virgin Islands source income and non-Virgin Islands source income, based on a prior court decision. However, for tax years after 1986, the corporation must file two returns, one with the Virgin Islands for Virgin Islands source

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Scribd Government Docs

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EN