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Puerto Rico (1)

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-6- - 4- Internal Revenue a. Except as provided in paragraph b of this article and nerve in articles 6-b and 9 of this Compact, the internal revenue laws of the United States shall not have effect in the Free Associated State of Puerto Rico. b. The income tax laws of the United States may have effect in Puerto Rico only upon the income of residents of Puerto Rico derived from United States or foreign sources, but income tax payments to the Free Associated State of Puerto Rico upon income derived from United States or foreign sources shall be credited against federal income tax. FORD -more-

Document source description

This file contains materials relating to the Ad hoc Advisory Committee on Puerto Rico and the proposed compact of permanent union.

Page data

Page
29
Source index
0
Type
photo
Media ID
78708eb70661d409
Size
unknown

Document data

ID
1515917
Core
doc
Type
document
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Context sent to Scholar

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Document source metadata 
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Document source extras 
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        "month": 2,
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Page context 
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    "ocrText": "-6- -\n4- Internal Revenue\na. Except as provided in paragraph b of this article and\nnerve\nin articles 6-b and 9 of this Compact, the internal revenue laws\nof the United States shall not have effect in the Free Associated\nState of Puerto Rico.\nb. The income tax laws of the United States may have effect\nin Puerto Rico only upon the income of residents of Puerto Rico\nderived from United States or foreign sources, but income tax\npayments to the Free Associated State of Puerto Rico upon\nincome derived from United States or foreign sources shall\nbe credited against federal income tax.\nFORD\n-more-"
}