§ 747e. Tax benefits
(a) The tax liabilities for income meeting the requirements of section 747d(c)(2)(A) may be reduced or rebated pursuant to the Internal Revenue Code of 1986, as amended and as applicable to the Virgin Islands 26 U.S.C. section 934(b)(l) (b) The beneficiaries of the tax benefits under section 747d(c)(2)(B) have the burden of demonstrating to the […]
§ 747. Definitions
As used in this subchapter, the following terms have the meaning prescribed in this section: (1) “Audio data content” means any recordable form of audio or MIDI information in any digital or analog format resulting from either the recording process, capturing the audio data or the mixing and mastering process. (2) “Certificate” means the Certificate […]