P.R. Laws tit. 13, § 30418
2019-02-20 00:00:00+00
The benefit of the deduction for net operating losses allowed by § 30104(a)(11) of this title shall be allowed to estates and trusts under regulations prescribed by the Secretary.
History —Jan. 31, 2011, No. 1, § 1083.08, retroactive to Jan. 1, 2011.