Internal Revenue Code · 26 U.S.C.
§ 933. Income from sources within Puerto Rico
Official text, no changes From the Office of the Law Revision Counsel, release point 119-121 (current through Public Law 119-121 (October 9, 2026)). Compare it with the official text at uscode.house.gov (external site).
Cite as 26 U.S.C. § 933
At a glance
Read from the text, the source credit and the official notes. Not part of the law.
- Status
- In force
- Enacted
- October 22, 1986 by Pub. L. 99–514
- Length
- 2 subsections · 269 words · about 1 min to read
- Cross-references
- cites 1; cited by 12 Code sections and 10 other regulations
- Regulations
- 1 issued under this section
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.
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.)
Regulations under this section
Treasury regulations (26 CFR) issued under § 933
Cross-references
Computed from the citations in the text of Title 26 and 26 CFR.
This section cites 1 other section
Cited by 12 Code sections
- § 23(b)(2)(B) Adoption expenses
- § 25B(e) Elective deferrals and IRA contributions by certain individuals
- § 86(b)(2)(A) Social security and tier 1 railroad retirement benefits
- § 135(c)(4)(A) Income from United States savings bonds used to pay higher education tuition and fees
- § 865(j)(3) Source rules for personal property sales
- § 876(b)(2) Alien residents of Puerto Rico, Guam, American Samoa, or the Northern Mariana Islands
- § 957(c)(1) Controlled foreign corporations; United States persons
- § 1402(a)(6) Definitions
- § 6091(b)(1)(B)(iii) Place for filing returns or other documents
- § 6103(l)(20)(A)(vi) Confidentiality and disclosure of returns and return information
- § 6433(f)(1)(A) Saver’s Match
- § 7655(b)(2) Cross references
Cited in 10 regulations not issued under it
- § 1.224-1 Qualified tips.
- § 1.401-10 Definitions relating to plans covering self-employed individuals.
- § 1.861-8 Computation of taxable income from sources within the United States and from other sources and activities.
- § 1.865-2 Loss with respect to stock.
- § 1.937-1 Bona fide residency in a possession.
- § 1.937-2 Income from sources within a possession.
- § 1.957-3 United States person defined.
- § 1.1402(a)-9 Puerto Rico.
- § 1.6091-3 Filing certain international income tax returns.
- § 31.6091-1 Place for filing returns.
Amendment history
From the source credit and the official notes, newest first.
- Enacted by Pub. L. 99–514
Where it sits in the Code
- Subtitle A Income Taxes
- Chapter 1 NORMAL TAXES AND SURTAXES
- Subchapter N Tax Based on Income From Sources Within or Without the United States
- Part III INCOME FROM SOURCES WITHOUT THE UNITED STATES
- Subpart D Possessions of the United States
Nearby sections
- § 931 Income from sources within Guam, American Samoa, or the Northern Mariana Islands
- § 932 Coordination of United States and Virgin Islands income taxes
- § 933 Income from sources within Puerto Rico
- § 934 Limitation on reduction in income tax liability incurred to the Virgin Islands
- § 934A Repealed
- § 935 Repealed
- § 936 Repealed
Official notes
Show the Law Revision Counsel's notes (amendments, effective dates)
Editorial Notes
Amendments
1986—Pub. L. 99–514 inserted “, or any credit,” in pars. (1) and (2).
Statutory Notes and Related Subsidiaries
Effective Date of 1986 Amendment
Amendment by Pub. L. 99–514 applicable to taxable years beginning after Dec. 31, 1986, with certain exceptions and qualifications, see section 1277 of Pub. L. 99–514, set out as a note under section 931 of this title.