P.R. Laws tit. 13, § 30417

2019-02-20 00:00:00+00

§ 30417. Taxes of the United States, possessions of the United States, and foreign countries

The amount of income or excess profits of 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 up to the limit provided in § 30201 of this title.

History —Jan. 31, 2011, No. 1, § 1083.07, retroactive to Jan. 1, 2011.