Acts of the Legislature of Puerto Rico |
No grāmatas satura
1.3. rezultāts no 66.
482. lappuse
( a ) Surtax Net Income . For the purposes of this Act , the term " surtax net income " , when used with respect to corporations or partnerships , means the normal - tax net income minus the credits provided in section 26 ( b ) .
( a ) Surtax Net Income . For the purposes of this Act , the term " surtax net income " , when used with respect to corporations or partnerships , means the normal - tax net income minus the credits provided in section 26 ( b ) .
828. lappuse
The amount of income , war - profits , and excess - profits taxes imposed by the United States , possessions of the United States and foreign countries shall be allowed as credit against the tax of the beneficiary of an estate or trust ...
The amount of income , war - profits , and excess - profits taxes imposed by the United States , possessions of the United States and foreign countries shall be allowed as credit against the tax of the beneficiary of an estate or trust ...
840. lappuse
In the case of a foreign life insurance company the amount of its net income for any taxable year from sources within Puerto Rico shall be the same proportion of its net income for the taxable year from sources within and without Puerto ...
In the case of a foreign life insurance company the amount of its net income for any taxable year from sources within Puerto Rico shall be the same proportion of its net income for the taxable year from sources within and without Puerto ...
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acciones allowed amended amount año contributivo apartado application approved Aprobada Artículo Asamblea assessment authorized bajo base beneficios bond cantidad capital caso ción Commonwealth como contract contribución contribuyente corporación corporation Court cual cualquier deduction depend después determined días dicha dicho dientes disposiciones distribution effect empleado employee ents established Estado exceso exemption fecha filed fines fondos forma fuere funds gain ganancia Government Governor granted gross income hereby income individual industrial ingreso ingreso bruto interest Ley Núm loss mayo means monto negocio Office operations otherwise pagado pago paid paragraph párrafo partnership payment pérdida period período person planilla podrá prescribed presente production propiedad Puerto Rico received regulations respect sección Secretary Section será serán servicios sociedad subsection tax exemption taxable taxpayer term término thereof tion United venta