Aplicable a cualquier año contributivo que comience después del 31 de diciembre de 1951, el ingreso bruto de individuos que no sean residentes ni ciudadanos de Puerto Rico o de Estados Unidos no incluirá la compensación que por trabajo llevado a cabo o servicios personales prestados en Puerto Rico recibieren de una organización internacional con derecho a disfrutar de los privilegios, exenciones e inmunidades como tal organización internacional bajo la Ley Federal sobre Inmunidades de las Organizaciones Internacionales.
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