P.R. Laws tit. 13, § 895
2019-02-20 00:00:00+00
Whenever so ordered by the Secretary of the Treasury, all estates of decedents and all estates granted or the object of a grant, as the case may be, shall be appraised at their market value as of the date of the death or of the grant.
History —Aug. 29, 1925, No. 99, p. 790, § 6; Apr. 27, 1933, No. 20, p. 232, § 2; Apr. 12, 1946, No. 303, p. 782, § 15; May 10, 1949, No. 233, p. 724, § 1, eff. July 1, 1949.