Where property is transferred for less than an adequate and full consideration in money or money's worth, then the amount by which the value of the property exceeded the value of the consideration shall, for the purpose of the tax imposed by this chapter, be deemed a gift, and shall be included in computing the amount of gifts made during the calendar year.
U.S. Virgin Islands Legal Code
23
U.S. Virgin Islands § 23 — U.S. Virgin Islands law