30436

An nonresident alien individual engaged in trade or business within Puerto Rico during the taxable year shall be allowed the credits against the tax, for taxes paid to the United States, possessions of the United States, and foreign countries, with respect to income from sources outside Puerto Rico effectively connected with the conduct of trade or business in Puerto Rico allowed by § 30201 of this title. History —Jan. 31, 2011, No. 1, § 1091.06, retroactive to Jan. 1, 2011.