### Question
How does Income Taxes define applicable percentage?


### Answer
Under *26 U.S.C. § 936*, **applicable percentage** is defined as:

> the percentage determined in accordance with the following table:


  


**In the case of taxable****The**
**years beginning in:****percentage is:**
 199460  
 199555  
 199650  
 199745  
 1998 and thereafter40

#### Citation:
  - *26 U.S.C. § 936*
  - 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**

