As noted above, a U.S. taxpayer who becomes a bona fide resident of Puerto Rico is able to exclude under Section 933(1) 1 Puerto Rican source interest and dividends, and (possibly) worldwide capital ...
Case Digest Summary A "bona fide residence" is that place where an individual maintains a true, fixed, and principal home to which the citizen, whenever transiently relocated, has a genuine intent to ...
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