Applicable to any taxable year commencing [after] December 31, 1951, the gross income of individuals who are not residents nor citizens of Puerto Rico or of the United States shall not include any compensation which for work done or personal services rendered in Puerto Rico said individuals may receive from an international organization entitled to the enjoyment, as such international organization, of the privileges, exemptions and immunities provided under the Federal Act on Immunities of International Organizations.\nHistory —May 11, 1953, No. 15, p. 50, § 1; Apr. 13, 1954, No. 13, p. 134.
Puerto Rico Legal Code