qualified Caribbean Basin country
Defined in 1 place of the United States Code.
For purposes of this subsection, the term “qualified Caribbean Basin country” means any beneficiary country (within the meaning of section 212(a)(1)(A) of the Caribbean Basin Economic Recovery Act) which meets the requirements of clauses (i) and (ii) of section 274(h)(6)(A) and the Virgin Islands.
Source
- 1994–present26 U.S.C. § 936Internal Revenue Code · Puerto Rico and possession tax credit · for purposes of this section