Skip to main content
CourtGPT logoCourtGPT
Directory
Law
For Attorneys
Blog
AppointmentsSign InSign Up
30114 — Puerto Rico Law | CourtGPT
  1. Home/
  2. Laws/
  3. Puerto Rico/
  4. Title Thirteen - Taxation and Finance (§§ 1 — 33423)/
  5. Subtitle 17 - Internal Revenue Code of 2011/
  6. Part II - Income Taxes/
  7. Chapter 1005 - Computation of Taxable Income Sub/
  8. Subchapter B - Treatment of Certain Income Items § 30111 - Income Subject to Preferred Tax/
  9. 30114
Puerto Rico Legal Code

30114

Ask AI about this
The gross income from sources within or outside of Puerto Rico shall be determined as provided in §§ 30151—30157 of this title. History —Jan. 31, 2011, No. 1, § 1032.04, retroactive to Jan. 1, 2011.