 | 1966 - 516 էջ
...General rule. Any individual who is a citizen of any possession of the United States (but not otherwise a citizen of the United States) and who is not a resident of the United States shall be subject to taxation under this subtitle only as to income derived from sources... | |
 | 1968 - 544 էջ
...General rule. Any individual who is a citizen of any possession of the United States (but not otherwise a citizen of the United States) and who is not a resident of the United States shall be subject to taxation under this subtitle only as to income derived from sources... | |
 | 1999 - 1088 էջ
...Puerto Rico during the entire taxable year. (b) Nonresidents. A citizen of Puerto Rico, who is also a citizen of the United States and who is not a resident of Puerto Rico must figure net earnings from self-employment in the same manner as other citizens of the... | |
 | 1972 - 868 էջ
...purposes of the tax under section 1 or 3. (b) Nonresidents. A citizen of Puerto Rico who is also a citizen of the United States and who is not a resident of Puerto Rico will compute his net earnings from self-employment in the same manner and subject to the... | |
 | 1971 - 740 էջ
...or 3 of the Internal Revenue Code of 1954. (b) Nonresidents. A citizen of Puerto Rico who is also a citizen of the United States and who is not a resident of Puerto Rico will compute his net earnings from self-employment in the same manner and subject to the... | |
 | 1967 - 548 էջ
...purposes of the tax under section 1 or 3. (b) Nonresidents. A citizen of Puerto Rico who is also a citizen of the United States and who is not a resident of Puerto Rico will compute his net earnings from self -employment in the same manner and subject to the... | |
 | 1969 - 888 էջ
...purpose of the taxes under sections 11 and 12 (2) Nonresidents. A citizen of Puerto Rico who is also a citizen of the United States and who is not a resident of Puerto Rico will compute his net earnings from self-employment in the same manner and subject to the... | |
 | 1971 - 782 էջ
...purposes of the tax under section 1 or 3. (b) Nonresidents. A citizen of Puerto Rico who is also a citizen of the United States and who is not a resident of Puerto Rico will compute his net earnings from self -employment in the same manner and subject to the... | |
 | 1967 - 822 էջ
...purpose of the taxes under sections 11 and 12. (2) Nonresidents. A citizen of Puerto Rico who is also a citizen of the United States and who is not a resident of Puerto Rico will compute his net earnings from self -employment in the same manner and subject to the... | |
 | 1968 - 728 էջ
...purposes of the tax under section 1 or 3. (b) Nonresidents. A citizen of Puerto Rico who is also a citizen of the United States and who is not a resident of Puerto Rico will compute his net earnings from self -employment in the same manner and subject to the... | |
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States, shall be subject to taxation under this title only as to income derived from sources within the United States, and in such case the tax shall be computed and paid in the same manner and subject to the same conditions as in the case of other persons... 
