53 resultados — página 1 de 3
- 26 USC §7655Cross referencesFederal (EE. UU.)Sección de códigoVigencia: 2024-12-31
residents of Guam, American Samoa, or the Northern Mariana Islands; (2) Section 933, relating to income tax on residents of Puerto Rico
- 26 USC §876Alien residents of Puerto Rico, Guam, American Samoa, or the Northern Mariana IslandsFederal (EE. UU.)Sección de códigoVigencia: 2024-12-31
Northern Mariana Islands, see section 931, and (2) Puerto Rico, see section 933
- 26 CFR §1.933-1Exclusion of certain income from sources within Puerto Rico.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
employee of the United States or any agency thereof. For purposes of section 933 and this section, an employee of the government of Puerto Rico will not be considered ... considered a bona fide resident of Puerto Rico for 2008. Accordingly, under section 933(1) and paragraph (a)(1) of this section, E should exclude from his 2008 Federal gross
- 26 CFR §1.1402(a)-9Puerto Rico.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
trade or business in Puerto Rico despite the fact that, under section 933, such income may not be taken into account for purposes of the tax under section
- 26 CFR §1.876-1Alien residents of Puerto Rico, Guam, American Samoa, or the Northern Mariana Islands.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
except for amounts excluded from gross income under the provisions of section 931 or 933. For determining the form of return to be used by such an individual, see section ... whom this section applies. For example, except as otherwise provided under section 931 or 933, the credits provided by the following sections are allowable to the extent provided under such
- 26 CFR §1.6091-3Filing certain international income tax returns.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
United States). (k) Income tax returns of persons who claim the benefits of section 933 (relating to income from sources within Puerto Rico). (l) Income tax returns of corporations which
- 26 USC §957Controlled foreign corporations; United States personsFederal (EE. UU.)Sección de códigoVigencia: 2024-12-31
such individual during the taxable year from such corporation would, for purposes of section 933(1), be treated as income derived from sources within Puerto Rico, and (2) with respect
- 26 USC §137Adoption assistance programsFederal (EE. UU.)Sección de códigoVigencia: 2024-12-31
without regard to this section and sections 85(c) 1 221, 911, 931, and 933, and (B) after the application of sections 86, 135, 219, and 469. (c) Adoption assistance
- 26 CFR §1.957-3United States person defined.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
such corporation during the taxable year of such corporation would, for purposes of section 933(1), be treated as income derived from sources within Puerto Rico. For purposes of this
- 26 USC §25EPreviously-owned clean vehiclesFederal (EE. UU.)Sección de códigoVigencia: 2024-12-31
income increased by any amount excluded from gross income under section 911, 931, or 933. (c) Definitions For purposes of this section— (1) Previously-owned clean vehicle The term "previously
- 26 USC §6091Place for filing returns or other documentsFederal (EE. UU.)Sección de códigoVigencia: 2024-12-31
income from sources within Guam, American Samoa, or the Northern Mariana Islands), or section 933 (relating to income from sources within Puerto Rico), (iv) nonresident alien persons, and (v) persons
- 26 CFR §1.871-1Classification and manner of taxing alien individuals.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
paragraph (b)(1)(iii), but such individuals, except as provided in section 931 or 933, are subject to the tax imposed by section
- 26 CFR §31.6091-1Place for filing returns.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
section 931 (relating to income from sources within possessions of the United States), section 933 (relating to income from sources within Puerto Rico), or section 941 (relating to the special
- 26 CFR §1.1411-2Application to individuals.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
income tax return with the United States upon application of section 931, 932, 933, or 935 and the regulations thereunder. With respect to an individual described in this paragraph ... amount excluded from gross income under section 931 or 933 and any deduction properly allocable or chargeable against amounts excluded from gross income under section 931 or 933, respectively
- 26 USC §25BElective deferrals and IRA contributions by certain individualsFederal (EE. UU.)Sección de códigoVigencia: 2024-12-31
section, adjusted gross income shall be determined without regard to sections 911, 931, and 933. (f) Investment in the contract Notwithstanding any other provision of law, a qualified retirement savings
- 26 USC §221Interest on education loansFederal (EE. UU.)Sección de códigoVigencia: 2024-12-31
without regard to this section and sections 85(c) 1 911, 931, and 933, and (ii) after application of sections 86, 135, 137, 219, and 469. (c) Dependents not eligible
- 26 USC §135Income from United States savings bonds used to pay higher education tuition and feesFederal (EE. UU.)Sección de códigoVigencia: 2024-12-31
without regard to this section and sections 85(c), 137, 221, 911, 931, and 933, and (B) after the application of sections 86, 469, and 219. (d) Special rules
- 26 USC §86Social security and tier 1 railroad retirement benefitsFederal (EE. UU.)Sección de códigoVigencia: 2024-12-31
regard to this section and sections 85(c), 135, 137, 221, 911, 931, and 933, and (B) increased by the amount of interest received or accrued by the taxpayer during
- 26 USC §23Adoption expensesFederal (EE. UU.)Sección de códigoVigencia: 2024-12-31
adjusted gross income shall be determined without regard to sections 911, 931, and 933. (3) Denial of double benefit (A) In general No credit shall be allowed under subsection
- 26 CFR §1.1-1Income tax on individuals.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
Rico during the entire taxable year is, except as provided in section 931 or 933 with respect to income from sources within such possessions, subject to taxation in the same