P.R. Laws tit. 13, § 30573

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

§ 30573. Payments to a deceased partner’s successor in interest

The amounts includible under § 30564 of this title in the gross income of a successor in interest of a deceased partner shall be treated as income with respect to a decedent as provided in § 30113 of this title.

History —Jan. 31, 2011, No. 1, § 1114.23, retroactive to Jan. 1, 2011.