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by JumpCrisscross
3058 days ago
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"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)..." The "subtitle" in question is is 26 U.S.C. Subtitle A, i.e. the Income Taxes subtitle [2]. [1] https://www.law.cornell.edu/uscode/text/26/933 [2] https://www.law.cornell.edu/uscode/text/26/subtitle-A Disclaimer: I am neither a lawyer nor a tax specialist. This is not advice of any kind. Do not interpret my Internet commentary as legal or tax advice. |
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