### Question
How is the term Virgin Islands adjusted gross income defined?


### Answer
The term **Virgin Islands adjusted gross income** is defined in *26 U.S.C. § 932* as the following:

> adjusted gross income determined by taking into account only income derived from sources within the Virgin Islands and deductions properly apportioned or allocable thereto

#### Citation:
  - *26 U.S.C. § 932*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter N-Tax Based on Income From Sources Within or Without the United States > PART III-INCOME FROM SOURCES WITHOUT THE UNITED STATES > Subpart D-Possessions of the United States**

