26 USC 933 - Income from sources within Puerto Rico

U.S Code last checked for updates: May 03, 2024

§ 933.

Income from sources within Puerto Rico

The following items shall not be included in gross income and shall be exempt from taxation under this subtitle:

(1)

Resident of Puerto Rico for entire taxable year

(2)

Taxable year of change of residence from Puerto Rico

(Aug. 16, 1954, ch. 736, 68A Stat. 293; Pub. L. 99–514, title XII, § 1272(d)(3), Oct. 22, 1986, 100 Stat. 2594.)

cite as: 26 USC 933