Statutes, codes, and regulations
Laws of Puerto Rico
TITLE THIRTEEN Taxation and FinanceSubtitle 17 Internal Revenue Code of 2011PART VII. Administrative Provisions, Procedures, Interests, Penalties, and Additions to TaxesChapter 1069. Transitory Provisions
Subchapter C. Consequences of Code Effectiveness
§ 33393. Reference to other provisions

P.R. Laws tit. 13, § 33393

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2019-02-20 00:00:00+00
§ 33393. Reference to other provisions

For purposes of applying the provisions of the Internal Revenue Code of 1994 and this Code to any term, any reference shall be deemed a reference to the corresponding provision of the preceding or subsequent law, as the case may be.

History —Jan. 31, 2011, No. 1, § 6093.03, retroactive to Jan. 1, 2011.