FEDERAL · 26 U.S.C. · Chapter Subchapter N—Tax Based on Income From Sources Within or Without the United States
Income from sources within Puerto Rico
26 U.S.C. § 933
Title26 — Internal Revenue Code
ChapterSubchapter N—Tax Based on Income From Sources Within or Without the United States
PartSubpart D—Possessions of the United States
This text of 26 U.S.C. § 933 (Income from sources within Puerto Rico) is published on Counsel Stack Legal Research, covering United States primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
26 U.S.C. § 933.
Text
The following items shall not be included in gross income and shall be exempt from taxation under this subtitle:
In the case of an individual who is a bona fide resident of Puerto Rico during the entire taxable year, income derived from sources within Puerto Rico (except amounts received for services performed as an employee of the United States or any agency thereof); but such individual shall not be allowed as a deduction from his gross income any deductions (other than the deduction under section 151, relating to personal exemptions), or any credit, properly allocable to or chargeable against amounts excluded from gross income under this paragraph.
In the case of an individual citizen of the United States who has been a bona fide resident of Puerto Rico for a period of at least 2 years
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Source Credit
History
(Aug. 16, 1954, ch. 736, 68A Stat. 293; Pub. L. 99–514, title XII, §1272(d)(3), Oct. 22, 1986, 100 Stat. 2594.)
Editorial Notes
Editorial Notes
Amendments
1986—Pub. L. 99–514 inserted ", or any credit," in pars. (1) and (2).
Statutory Notes and Related Subsidiaries
Effective Date of 1986 Amendment
Amendment by Pub. L. 99–514 applicable to taxable years beginning after Dec. 31, 1986, with certain exceptions and qualifications, see section 1277 of Pub. L. 99–514, set out as a note under section 931 of this title.
Amendments
1986—Pub. L. 99–514 inserted ", or any credit," in pars. (1) and (2).
Statutory Notes and Related Subsidiaries
Effective Date of 1986 Amendment
Amendment by Pub. L. 99–514 applicable to taxable years beginning after Dec. 31, 1986, with certain exceptions and qualifications, see section 1277 of Pub. L. 99–514, set out as a note under section 931 of this title.
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Bluebook (online)
26 U.S.C. § 933, Counsel Stack Legal Research, https://law.counselstack.com/usc/26/933.