P.R. Laws tit. 5, § 917
2019-02-20 00:00:00+00
The Secretary of the Treasury is hereby authorized and directed to consider, for all tax purposes, the Puerto Rico Production Credit Association, or any other production credit cooperative association hereafter established in this Commonwealth pursuant to the Farm Credit Act of 1933, as amended, approved by the Congress of the United States in the year 1933, as if they were cooperative associations organized under the General Cooperative Associations Act of Puerto Rico, §§ 881—909 of this title.
History —May 12, 1952, No. 402, p. 806, § 3.