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Code · BILL · 115th Congress · H.R. 4782 (Introduced in House) — To provide additional disaster recovery assistance for the Commonwealth of Puerto Rico and the United States Virgin I... · Sec. 615

Sec. 615. Income allocable to fixed place of business

88 words·~1 min read·/bill/115/hr/4782/ih/section-615·

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For purposes of the Internal Revenue Code of 1986 (including determining source and transfer pricing), any person that has a fixed place of business in the Virgin Islands or Puerto Rico at any time during the period beginning on January 1, 2017, and ending on August 31, 2017, may elect to treat income in connection with such business for the period beginning September 5, 2017, and ending on December 31, 2017, as derived from the conduct of a trade or business within the Virgin Islands or Puerto Rico.
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