mirror code tax system
Defined in 2 places of the United States Code.
For purposes of this paragraph, the term “mirror code tax system” means, with respect to any possession of the United States, the income tax system of such possession if the income tax liability of the residents of such possession under such system is determined by reference to the income tax laws of the United States as if such possession were the United States.
Source
- 2021–present26 U.S.C. § 24Internal Revenue Code · Child tax credit · under this section
For purposes of this subsection, the term “mirror code tax system” means, with respect to any possession of the United States, the income tax system of such possession if the income tax liability of the residents of such possession under such system is determined by reference to the income tax laws of the United States as if such possession were the United States.
Source
- 2021–present26 U.S.C. § 21Internal Revenue Code · Expenses for household and dependent care services necessary for gainful employment · under this section