Statutes, codes, and regulations
Laws of Puerto Rico
TITLE THIRTEEN Taxation and FinanceSubtitle 17 Internal Revenue Code of 2011PART II. Income TaxesChapter 1007. Credits Against Tax
Subchapter C. Credit For Tax Withheld And Paid
§ 30227. Credit for taxes withheld on distributive share in a special partnership

P.R. Laws tit. 13, § 30227

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2019-02-20 00:00:00+00
§ 30227. Credit for taxes withheld on distributive share in a special partnership

The amount of tax withheld at the source under §§ 30274, 30280, and 30281 of this title with respect to the distributive share in a special partnership shall be allowed as a credit against the tax imposed by this part to the partners of a partnership.

History —Jan. 31, 2011, No. 1, § 1053.07, retroactive to Jan. 1, 2011.