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5. Section 4 seems patently inconsistent with paragraphs 1
through 3 of section 7651 of the Code which provide for administration
and collection of taxes in possessions. Is it the intention of
section 4 to repeal these provisions as they apply to Puerto Rico?
6. There are a number of other provisions of the Code not
pertaining to the income tax which have special application to
Puerto Rico. See, for example, section 5001(a)(10), relating to
distilled spirits; section 5314, relating to applicability of certain
laws to Puerto Rico; section 7652, relating to shipments from Puerto
Rico to the United States; and section 7653, relating to shipments
from the United States to Puerto Rico. The Department is uncertain
of the impact of section 4(a) upon such sections. This should be
clarified.
Section 5
Section 5(a)(3) apparently would require the United States to
exempt from Federal taxes the interest earned on Puerto Rican govern-
ment bonds, and Puerto Rico to exempt from Puerto Rican taxes the
interest earned on bonds issued by the United States and by the States
and political subdivisions thereof. This would confirm present law,
section 103(a)(1) of the Code, and 26 P.R.L.A. § 3022(b)(4)(A).
Section 5(b) would direct officials of the United States and
Puerto Rico to assist each other in the execution of their respective
functions when compatible with their legal responsibilities and
authority. The Department would be opposed to officials of the
Internal Revenue Service or Customs Service collecting taxes of the
Free Associated State.
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"ocrText": "- 5 -\n5. Section 4 seems patently inconsistent with paragraphs 1\nthrough 3 of section 7651 of the Code which provide for administration\nand collection of taxes in possessions. Is it the intention of\nsection 4 to repeal these provisions as they apply to Puerto Rico?\n6. There are a number of other provisions of the Code not\npertaining to the income tax which have special application to\nPuerto Rico. See, for example, section 5001(a)(10), relating to\ndistilled spirits; section 5314, relating to applicability of certain\nlaws to Puerto Rico; section 7652, relating to shipments from Puerto\nRico to the United States; and section 7653, relating to shipments\nfrom the United States to Puerto Rico. The Department is uncertain\nof the impact of section 4(a) upon such sections. This should be\nclarified.\nSection 5\nSection 5(a)(3) apparently would require the United States to\nexempt from Federal taxes the interest earned on Puerto Rican govern-\nment bonds, and Puerto Rico to exempt from Puerto Rican taxes the\ninterest earned on bonds issued by the United States and by the States\nand political subdivisions thereof. This would confirm present law,\nsection 103(a)(1) of the Code, and 26 P.R.L.A. § 3022(b)(4)(A).\nSection 5(b) would direct officials of the United States and\nPuerto Rico to assist each other in the execution of their respective\nfunctions when compatible with their legal responsibilities and\nauthority. The Department would be opposed to officials of the\nInternal Revenue Service or Customs Service collecting taxes of the\nFree Associated State."
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