26 C.F.R. § 1.933-1   Exclusion of certain income from sources within Puerto Rico.


Title 26 - Internal Revenue


Title 26: Internal Revenue
PART 1—INCOME TAXES
possessions of the united states

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§ 1.933-1   Exclusion of certain income from sources within Puerto Rico.

(a) [Reserved]. For further guidance, see §1.933–1T(a).

(b) Taxable year of change of residence from Puerto Rico. A citizen of the United States who changes his residence from Puerto Rico after having been a bona fide resident thereof for a period of at least two years immediately preceding the date of such change in residence shall exclude from his gross income the income derived from sources within Puerto Rico which is attributable to that part of such period of Puerto Rican residence which preceded the date of such change in residence, except amounts received for services performed as an employee of the United States or any agency thereof.

(c) [Reserved]. For further guidance, see §1.933–1T(c).

(d) [Reserved]. For further guidance, see §1.933–1T(d).

(e) [Reserved]. For further guidance, see §1.933–1T(e).

[T.D. 6500, 25 FR 11910, Nov. 26, 1960; 25 FR 14021, Dec. 31, 1960, as amended by T.D. 9194, 70 FR 18934, Apr. 11, 2005]

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