P.R. Laws tit. 13, § 30571

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

§ 30571. Sale or exchange of interest in a special partnership

Gain or loss from the sale or exchange of a partner’s interest in a special partnership, shall be treated as realized from the sale or exchange of a capital asset.

History —Jan. 31, 2011, No. 1, § 1114.21, retroactive to Jan. 1, 2011.