![]() ![]() In other cases, the facts and circumstances require the use of other reasonable methods of allocation and distribution. In many cases, the facts and circumstances allow for an allocation on the time basis that is, including as income an amount which allows the same relation to the total compensation as the number of days of performance of labor or services within Puerto Rico, as to the total number of days of performance of labor or services for which the payment is made. Meanwhile, if a specific amount is paid, said amount (if deemed from sources within Puerto Rico and does not comply with “de minimis rule”), is included as Puerto Rico income. ![]()
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