Subchapter B. The Term “Gift”
- § 31091. Definition of gift
- § 31092. Deduction in connection with properties located in Puerto Rico
- § 31093. Purely gratuitous, onerous, and remunerative gifts
- § 31094. Payment of obligations belonging to another person
- § 31095. Discharge of indebtedness
- § 31096. Transfers in trusts
- § 31097. Property transfer for less than its value
- § 31098. Insurance policy transfers
- § 31099. Benefits from certain life insurance policies
- § 31100. Joint responsibility in connection with marital asset gifts
- § 31101. Transfers made by persons over the age of sixty-five (65)
- § 31102. Other gifts includible in the decedent’s estate
- § 31103. Special deduction for gifts made to disabled children
- § 31104. Special deduction for gifts made for educational purposes and medical expenses
- § 31105. Deduction of gifts made for public, charitable, and religious purposes