A un individuo extranjero no residente dedicado a industria o negocios dentro de Puerto Rico durante el año contributivo se le concederán los créditos contra la contribución por contribuciones a los Estados Unidos, a posesiones de los Estados Unidos y a países extranjeros, con respecto a ingresos de fuentes fuera de Puerto Rico realmente relacionados con la explotación de una industria o negocio en Puerto Rico, concedidos por la sec. 30201 de este título.
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