P.R. Laws tit. 13, § 30155
(a) In general. — For purposes of this part, to determine the income, gain or loss which shall be treated as effectively connected with the active conduct of a trade or business within Puerto Rico, the rules provided in subsection (f) and the definitions established in subsection (h) of Section 1123 of Act No. 120 of October 31, 1994, a[s] amended, known as the “Puerto Rico Internal Revenue Code of 1994”, in effect as of the date of approval of this Code, shall apply, except that any reference in such subsections to specific provisions of Subtitle A of the Puerto Rico Internal Revenue Code of 1994 shall be treated, for purposes of this Code, as references to the similar provisions of §§ 30041 et seq. of this title.
History —Jan. 31, 2011, No. 1, § 1035.05, retroactive to Jan. 1, 2011.