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
§ 30228. Credit for withheld taxes on ascribed items in a corporation of individuals

P.R. Laws tit. 13, § 30228

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2019-02-20 00:00:00+00
§ 30228. Credit for withheld taxes on ascribed items in a corporation of individuals

The tax withheld at the source pursuant to § 30275 of this title with respect to the estimate of ascribed items in a corporation of individuals shall be allowed as a credit against the tax imposed by this part to the stockholders of a corporation of individuals.

History —Jan. 31, 2011, No. 1, § 1053.08, retroactive to Jan. 1, 2011.