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Code · U.S. Code · Title 26 - INTERNAL REVENUE CODE · CHAPTER 1— NORMAL TAXES AND SURTAXES · Subchapter N— Tax Based on Income From Sources Within or Without the United States · § 933

§ 933. Income from sources within Puerto Rico

332 words·~2 min read·/usc/title-26/section-933

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

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 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.
(2)Taxable year of change of residence from Puerto Rico 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 before the date on which he changes his residence from Puerto Rico, income derived from sources therein (except amounts received for services performed as an employee of the United States or any agency thereof) which is attributable to that part of such period of Puerto Rican residence before such date; but such individual shall not be allowed as a deduction from his gross income any deductions (other than the deduction for personal exemptions under section 151), or any credit, properly allocable to or chargeable against amounts excluded from gross income under this paragraph.
(Aug. 16, 1954, ch. 736, 68A Stat. 293; Pub. L. 99–514, title XII, § 1272(d)(3), Oct. 22, 1986, 100 Stat. 2594.)
Connections3 cite this · traces to 1
6 references not yet in our index
  • Aug. 16, 1954, ch. 736
  • 68A Stat. 293
  • Pub. L. 99–514, title XII, § 1272(d)(3)
  • 100 Stat. 2594
  • Pub. L. 99–514
  • section 1277 of Pub. L. 99–514
Citation graph
cites case law
§ 933
Income from sources within Puerto Rico
Stat.×2
Fed. Reg.×1
U.S.C.§ 931
ActAug. 16, 1954, ch. 736
Stat.68A Stat. 293
Pub. L.Pub. L. 99–514, title XII, § 1272(d)(3)
Stat.100 Stat. 2594
Pub. L.Pub. L. 99–514
Cites 7 · showing 6Cited by 3 across 2 sources
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