Subchapter B. Treatment of Certain Income Items
- § 30111. Income subject to preferred tax
- § 30112. Income on account of alimony or separate maintenance payments
- § 30113. Income in respect to decedent
- § 30114. Gross income from sources within and outside of Puerto Rico
- § 30115. Services of a child
- § 30116. Cafeteria Plan
- § 30117. Payment for dependent care
- § 30118. Amounts received under accident or health plans
- § 30119. Compensation for services rendered for a period of thirty-six (36) months or more and back pay