P.R. Laws tit. 28, § 401
For the purposes of §§ 241 et seq. of this title, the term “[juridical] person” shall refer to private corporations, limited companies, societies, partnerships, joint-stock companies, voluntary associations (including community partnerships), business trusts, Massachusetts trusts, common law trusts, and any other form of corporate organization, or any other organization, partnership or entity created for the purpose of carrying out transactions or attaining specific objectives, which continue to exist regardless of the changes made among its members or among the persons participating in them, and whose affairs are managed either by one person only, or by a committee, a board, or any other group of individuals acting in a representative capacity, and any other association which is a [juridical] person. The term “corporation” or “association” shall include any association or organization, or corporative association or organization already incorporated, organized or constituted in any state of the United States, a foreign nation or Puerto Rico. The term “[juridical] person” shall include all associations, regardless of the form, kind, denomination, character or nature, and all cooperatives, except proportional-profit farms as described, established and authorized by §§ 241 et seq. of this title.
History —Apr. 12, 1941, No. 26, p. 388, § 57; May 11, 1942, No. 197, p. 996, § 14, eff. 90 days after May 11, 1942.