Andrew Mitchel LLC

International Tax Blog - New and Interesting International Tax Issues


AM 2024-005 - Source of Gain From Certain Dispositions of Stock

2024-12-21

Situational Chart Logo

On Wednesday, the IRS published AM 2024-005. AM 2024-005 analyzes the source of gain on dispositions of stock by a bona fide resident of Puerto Rico in two situations. We have published charts of the two situations:

Tags: 933/937 Puerto Rico, 1361 S Corporations, 861 Source of Income