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Unemployment Word Count by State

Calculates the total word count of documents related to unemployment in each state, revealing insights into the volume of unemployment-related content by location.

CO Title 8 Word Count

Calculates the total number of words in the content of entries related to 'Title 8' in Colorado, providing insight into the volume of text data available for that specific category and state.

url stringlengths 42 388	state stringclasses 50 values	path stringlengths 83 10.4k	title stringlengths 34 2.24k	content stringlengths 0 2.39M
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-ii/chapter-1013/subchapter-a/30506/	PR	Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART II - Income Taxes (§§ 30041 — 30622)›Chapter 1013 - Other Special Taxpayers (§§ 30501 — 30622)›Subchapter A - Insuranc...	2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART II - Income Taxes (§§ 30041 — 30622) › Chapter 1013 - Other Special Taxpayers (§§ 30501 — 30622) › Subchapter A - Insurance Companies (§§ 30501 — 30512) › § 30506 - Inc...	Any foreign life insurance company covered by the provisions of § 30504(c)(1)(A) of this title and subject to the provisions of § 30504 of this title, shall accompany with the return required in § 30242 of this title, a certified copy of the income tax return (without annexes) filed with the Federal Internal Revenue Co...
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-ii/chapter-1013/subchapter-a/30507/	PR	Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART II - Income Taxes (§§ 30041 — 30622)›Chapter 1013 - Other Special Taxpayers (§§ 30501 — 30622)›Subchapter A - Insuranc...	2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART II - Income Taxes (§§ 30041 — 30622) › Chapter 1013 - Other Special Taxpayers (§§ 30501 — 30622) › Subchapter A - Insurance Companies (§§ 30501 — 30512) › § 30507 - Ins...	(a) Tax imposed. — There shall be imposed, collected, and paid for each taxable year upon net income subject to normal tax and upon net income subject to surtax of any insurance company, other than a life or mutual insurance company, the same tax rates imposed upon other corporations as provided in §§ 30071(b) and 3007...
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-ii/chapter-1013/subchapter-a/30508/	PR	Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART II - Income Taxes (§§ 30041 — 30622)›Chapter 1013 - Other Special Taxpayers (§§ 30501 — 30622)›Subchapter A - Insuranc...	2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART II - Income Taxes (§§ 30041 — 30622) › Chapter 1013 - Other Special Taxpayers (§§ 30501 — 30622) › Subchapter A - Insurance Companies (§§ 30501 — 30512) › § 30508 - Net...	(a) General rule. — The benefit of the deduction for the net operating loss as allowed by § 30134 of this title shall be allowed to insurance companies subject to the tax imposed by § 30507 of this title, under regulations prescribed by the Secretary. (b) Special rules. — (1) Determination of net operating loss. — In d...
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-ii/chapter-1013/subchapter-a/30509/	PR	Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART II - Income Taxes (§§ 30041 — 30622)›Chapter 1013 - Other Special Taxpayers (§§ 30501 — 30622)›Subchapter A - Insuranc...	2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART II - Income Taxes (§§ 30041 — 30622) › Chapter 1013 - Other Special Taxpayers (§§ 30501 — 30622) › Subchapter A - Insurance Companies (§§ 30501 — 30512) › § 30509 - Tax...	The amount of income, war-profit, and excess-profit taxes imposed by the United States, the possessions of the United States, and foreign countries shall be allowed as a credit against the tax of a domestic insurance company subject to the tax imposed by § 30501 or § 30507 of this title, to the extent provided in § 302...
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-ii/chapter-1013/subchapter-a/30510/	PR	Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART II - Income Taxes (§§ 30041 — 30622)›Chapter 1013 - Other Special Taxpayers (§§ 30501 — 30622)›Subchapter A - Insuranc...	2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART II - Income Taxes (§§ 30041 — 30622) › Chapter 1013 - Other Special Taxpayers (§§ 30501 — 30622) › Subchapter A - Insurance Companies (§§ 30501 — 30512) › § 30510 - Com...	The gross income of insurance companies subject to the tax imposed in § 30507 of this title, shall not be determined in the manner provided in §§ 30151—30157 of this title. History —Jan. 31, 2011, No. 1, § 1111.10, retroactive to Jan. 1, 2011.
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-ii/chapter-1013/subchapter-a/30511/	PR	Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART II - Income Taxes (§§ 30041 — 30622)›Chapter 1013 - Other Special Taxpayers (§§ 30501 — 30622)›Subchapter A - Insuranc...	2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART II - Income Taxes (§§ 30041 — 30622) › Chapter 1013 - Other Special Taxpayers (§§ 30501 — 30622) › Subchapter A - Insurance Companies (§§ 30501 — 30512) › § 30511 - Mut...	(a) Application of the law. — Mutual insurance companies, other than life, shall be taxed in the same manner as other corporations, except as hereinafter provided in this section. (b) Gross income. — Mutual marine insurance companies shall include in their gross income the gross premiums collected and received, minus a...
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-ii/chapter-1013/subchapter-a/30512/	PR	Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART II - Income Taxes (§§ 30041 — 30622)›Chapter 1013 - Other Special Taxpayers (§§ 30501 — 30622)›Subchapter A - Insuranc...	2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART II - Income Taxes (§§ 30041 — 30622) › Chapter 1013 - Other Special Taxpayers (§§ 30501 — 30622) › Subchapter A - Insurance Companies (§§ 30501 — 30512) › § 30512 - Exc...	The provisions of this Subchapter G shall not apply to international insurers as defined in § 4304(4) of Title 26 of the Insurance Code of Puerto Rico. History —Jan. 31, 2011, No. 1, § 1111.12, retroactive to Jan. 1, 2011.
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-ii/chapter-1013/subchapter-b/30521/	PR	Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART II - Income Taxes (§§ 30041 — 30622)›Chapter 1013 - Other Special Taxpayers (§§ 30501 — 30622)›Subchapter B - Register...	2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART II - Income Taxes (§§ 30041 — 30622) › Chapter 1013 - Other Special Taxpayers (§§ 30501 — 30622) › Subchapter B - Registered Investment Companies (§§ 30521 — 30522) › §...	(a) Registered investment companies.— Any registered investment company which, during its entire taxable year, fulfills all of the requirements and conditions provided in any law of the Commonwealth of Puerto Rico related to investment companies, shall be subject to taxation in accordance with the provisions applicable...
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-ii/chapter-1013/subchapter-b/30522/	PR	Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART II - Income Taxes (§§ 30041 — 30622)›Chapter 1013 - Other Special Taxpayers (§§ 30501 — 30622)›Subchapter B - Register...	2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART II - Income Taxes (§§ 30041 — 30622) › Chapter 1013 - Other Special Taxpayers (§§ 30501 — 30622) › Subchapter B - Registered Investment Companies (§§ 30521 — 30522) › §...	(a) Special tax rate or income tax exemption.— Any exempt investment trust, as defined in § 32001(a)(34) of this title that fulfills during its entire taxable year the requirements and conditions established in the Puerto Rico Investment Companies Act of 2013, and the requirements of subsections (b) or (c) of this sect...
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-ii/chapter-1013/subchapter-c/30531/	PR	Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART II - Income Taxes (§§ 30041 — 30622)›Chapter 1013 - Other Special Taxpayers (§§ 30501 — 30622)›Subchapter C - Special ...	2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART II - Income Taxes (§§ 30041 — 30622) › Chapter 1013 - Other Special Taxpayers (§§ 30501 — 30622) › Subchapter C - Special Employee-Owned Corporations and Regular and Sp...	The provisions of this subchapter shall be applicable to special employee-owned corporations (hereinafter denominated “special corporations” in this subchapter) incorporated according to the provisions of Chapter XVI of Act No. 144 of August 10, 1995, as amended. History —Jan. 31, 2011, No. 1, § 1113.01, retroactive to...
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-ii/chapter-1013/subchapter-c/30532/	PR	Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART II - Income Taxes (§§ 30041 — 30622)›Chapter 1013 - Other Special Taxpayers (§§ 30501 — 30622)›Subchapter C - Special ...	2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART II - Income Taxes (§§ 30041 — 30622) › Chapter 1013 - Other Special Taxpayers (§§ 30501 — 30622) › Subchapter C - Special Employee-Owned Corporations and Regular and Sp...	(a) Income and deductions.— The gross income of a special employee-owned corporation for any taxable year shall be determined as provided in §§ 30101 and 30102 of this title. Likewise, its net income or loss for any taxable year shall be determined as in the case of any other corporation, except that it must separately...
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-ii/chapter-1013/subchapter-c/30533/	PR	Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART II - Income Taxes (§§ 30041 — 30622)›Chapter 1013 - Other Special Taxpayers (§§ 30501 — 30622)›Subchapter C - Special ...	2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART II - Income Taxes (§§ 30041 — 30622) › Chapter 1013 - Other Special Taxpayers (§§ 30501 — 30622) › Subchapter C - Special Employee-Owned Corporations and Regular and Sp...	The proportion of credit notices for productivity and patronage that special employee-owned corporations credit to internal capital accounts of ordinary and special members and which are not excluded from the members’ gross income pursuant to the provisions of § 30102(a)(17)(B) of this title shall not be subject to the...
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-ii/chapter-1013/subchapter-c/30534/	PR	Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART II - Income Taxes (§§ 30041 — 30622)›Chapter 1013 - Other Special Taxpayers (§§ 30501 — 30622)›Subchapter C - Special ...	2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART II - Income Taxes (§§ 30041 — 30622) › Chapter 1013 - Other Special Taxpayers (§§ 30501 — 30622) › Subchapter C - Special Employee-Owned Corporations and Regular and Sp...	(a) General rule. — Upon determining his/her tax liability, each regular and special member shall take into consideration, separately, his/her distributive share of the income, gains or losses of the special employee-owned corporation, as well as the distributive share of the credit notices for productivity and patrona...
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-ii/chapter-1013/subchapter-c/30535/	PR	Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART II - Income Taxes (§§ 30041 — 30622)›Chapter 1013 - Other Special Taxpayers (§§ 30501 — 30622)›Subchapter C - Special ...	2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART II - Income Taxes (§§ 30041 — 30622) › Chapter 1013 - Other Special Taxpayers (§§ 30501 — 30622) › Subchapter C - Special Employee-Owned Corporations and Regular and Sp...	The special employee-owned corporation and its regular and special members may opt for any of the accounting methods provided in § 30172 of this title. The accounting method selected by the special employee-owned corporation shall be the same as the accounting method of regular and special members. History —Jan. 31, 20...
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-ii/chapter-1013/subchapter-c/30536/	PR	Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART II - Income Taxes (§§ 30041 — 30622)›Chapter 1013 - Other Special Taxpayers (§§ 30501 — 30622)›Subchapter C - Special ...	2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART II - Income Taxes (§§ 30041 — 30622) › Chapter 1013 - Other Special Taxpayers (§§ 30501 — 30622) › Subchapter C - Special Employee-Owned Corporations and Regular and Sp...	(a) Special corporation. — A special employee-owned corporation may adopt any taxable year regardless of the taxable year of its regular and special members. It may also change its taxable year, pursuant to the provisions of § 30180 of this title and any other rules established by the Secretary. (b) Regular and special...
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-ii/chapter-1013/subchapter-c/30537/	PR	Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART II - Income Taxes (§§ 30041 — 30622)›Chapter 1013 - Other Special Taxpayers (§§ 30501 — 30622)›Subchapter C - Special ...	2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART II - Income Taxes (§§ 30041 — 30622) › Chapter 1013 - Other Special Taxpayers (§§ 30501 — 30622) › Subchapter C - Special Employee-Owned Corporations and Regular and Sp...	Expenditures and fees incurred by the special employee-owned corporation for its organization, or to promote the sale of, or for selling a share in said corporation, or to attract members, shall be deducted by the special corporation as a regular expense. History —Jan. 31, 2011, No. 1, § 1113.07, retroactive to Jan. 1,...
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-ii/chapter-1013/subchapter-c/30538/	PR	Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART II - Income Taxes (§§ 30041 — 30622)›Chapter 1013 - Other Special Taxpayers (§§ 30501 — 30622)›Subchapter C - Special ...	2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART II - Income Taxes (§§ 30041 — 30622) › Chapter 1013 - Other Special Taxpayers (§§ 30501 — 30622) › Subchapter C - Special Employee-Owned Corporations and Regular and Sp...	(a) General rule. — No gain or loss shall be recognized to a special employee-owned corporation or to its members or shareholders in the case of a contribution of money or other property to the special corporation, except as provided in subsections (b) and (c) of this section. (b) Flexibly depreciated property. — In th...
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-ii/chapter-1013/subchapter-c/30539/	PR	Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART II - Income Taxes (§§ 30041 — 30622)›Chapter 1013 - Other Special Taxpayers (§§ 30501 — 30622)›Subchapter C - Special ...	2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART II - Income Taxes (§§ 30041 — 30622) › Chapter 1013 - Other Special Taxpayers (§§ 30501 — 30622) › Subchapter C - Special Employee-Owned Corporations and Regular and Sp...	In computing his/her taxable income and his/her income tax for any taxable year, each regular or special member shall include as income or as loss from the operation of a trade or business, the share of the credit notices for productivity or patronage distributed to him/her, or the losses included in his/her internal c...
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-ii/chapter-1013/subchapter-c/30540/	PR	Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART II - Income Taxes (§§ 30041 — 30622)›Chapter 1013 - Other Special Taxpayers (§§ 30501 — 30622)›Subchapter C - Special ...	2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART II - Income Taxes (§§ 30041 — 30622) › Chapter 1013 - Other Special Taxpayers (§§ 30501 — 30622) › Subchapter C - Special Employee-Owned Corporations and Regular and Sp...	(a) General rule. — The basis of the internal capital accounts of regular, special or corporate members, with regards to the payment of the certificate of membership in a special employee-owned corporation through property contribution, shall be the adjusted basis on said property for the member in question at the time...
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-ii/chapter-1013/subchapter-c/30541/	PR	Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART II - Income Taxes (§§ 30041 — 30622)›Chapter 1013 - Other Special Taxpayers (§§ 30501 — 30622)›Subchapter C - Special ...	2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART II - Income Taxes (§§ 30041 — 30622) › Chapter 1013 - Other Special Taxpayers (§§ 30501 — 30622) › Subchapter C - Special Employee-Owned Corporations and Regular and Sp...	The basis to a special employee-owned corporation for the contributed property by an ordinary, special or corporate member shall be the adjusted basis of said property for the member in question at the time of the contribution, increased by the gain recognized to the contributing member (pursuant to § 30538 of this tit...
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-ii/chapter-1013/subchapter-c/30542/	PR	Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART II - Income Taxes (§§ 30041 — 30622)›Chapter 1013 - Other Special Taxpayers (§§ 30501 — 30622)›Subchapter C - Special ...	2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART II - Income Taxes (§§ 30041 — 30622) › Chapter 1013 - Other Special Taxpayers (§§ 30501 — 30622) › Subchapter C - Special Employee-Owned Corporations and Regular and Sp...	When a for-profit corporation establishes a subsidiary under the provisions of this subchapter and Chapter XVI of Act No. 144 of August 10, 1995, as amended, as part of a reorganization plan through which the parent corporation, in turn, will be converted to a special employee-owned corporation by means of merger, cons...
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-ii/chapter-1013/subchapter-c/30543/	PR	Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART II - Income Taxes (§§ 30041 — 30622)›Chapter 1013 - Other Special Taxpayers (§§ 30501 — 30622)›Subchapter C - Special ...	2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART II - Income Taxes (§§ 30041 — 30622) › Chapter 1013 - Other Special Taxpayers (§§ 30501 — 30622) › Subchapter C - Special Employee-Owned Corporations and Regular and Sp...	(a) Taxation on regular, special or corporate members with respect to accrued earnings and profits from taxable years in which the corporation was not a special employee-owned corporation. — Any distribution made by a special employee-owned corporation to regular, special or corporate members from earnings and profits ...
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-ii/chapter-1013/subchapter-c/30544/	PR	Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART II - Income Taxes (§§ 30041 — 30622)›Chapter 1013 - Other Special Taxpayers (§§ 30501 — 30622)›Subchapter C - Special ...	2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART II - Income Taxes (§§ 30041 — 30622) › Chapter 1013 - Other Special Taxpayers (§§ 30501 — 30622) › Subchapter C - Special Employee-Owned Corporations and Regular and Sp...	(a) General rule. — It shall be granted to any person to whom a certificate of membership is issued as a regular or special member of the special corporation, a credit equal to twenty-five percent (25%) of the total amount paid for said certificate, up to a maximum of one thousand dollars ($1,000). In the event that th...
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-ii/chapter-1013/subchapter-c/30545/	PR	Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART II - Income Taxes (§§ 30041 — 30622)›Chapter 1013 - Other Special Taxpayers (§§ 30501 — 30622)›Subchapter C - Special ...	2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART II - Income Taxes (§§ 30041 — 30622) › Chapter 1013 - Other Special Taxpayers (§§ 30501 — 30622) › Subchapter C - Special Employee-Owned Corporations and Regular and Sp...	To the extent that the bylaws of the special corporation authorize payment of interest over unpaid credit notices for productivity and patronage or over other unpaid credited distributions to regular and special members, as reflected in the individual internal capital accounts of each member, the interest thus paid sha...
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-ii/chapter-1013/subchapter-c/30546/	PR	Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART II - Income Taxes (§§ 30041 — 30622)›Chapter 1013 - Other Special Taxpayers (§§ 30501 — 30622)›Subchapter C - Special ...	2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART II - Income Taxes (§§ 30041 — 30622) › Chapter 1013 - Other Special Taxpayers (§§ 30501 — 30622) › Subchapter C - Special Employee-Owned Corporations and Regular and Sp...	The amounts to be paid to the heirs or successors of a deceased regular or special member of a special corporation, pursuant to the provisions of § 3873(g) of Title 14, known as the “General Corporations Act”, or that may be includible, pursuant to § 30539 of this title in the gross income of a successor in interest of...
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-ii/chapter-1013/subchapter-c/30547/	PR	Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART II - Income Taxes (§§ 30041 — 30622)›Chapter 1013 - Other Special Taxpayers (§§ 30501 — 30622)›Subchapter C - Special ...	2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART II - Income Taxes (§§ 30041 — 30622) › Chapter 1013 - Other Special Taxpayers (§§ 30501 — 30622) › Subchapter C - Special Employee-Owned Corporations and Regular and Sp...	(a) Distributions. — The amounts distributed to preferred stock holders by a special corporation that is not subject to preferential tax treatment under any special statute with respect to tax exemptions which constitute a taxable dividend, shall be subject to a tax equal to ten percent (10%) of the amount of the distr...
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-ii/chapter-1013/subchapter-c/30548/	PR	Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART II - Income Taxes (§§ 30041 — 30622)›Chapter 1013 - Other Special Taxpayers (§§ 30501 — 30622)›Subchapter C - Special ...	2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART II - Income Taxes (§§ 30041 — 30622) › Chapter 1013 - Other Special Taxpayers (§§ 30501 — 30622) › Subchapter C - Special Employee-Owned Corporations and Regular and Sp...	(a) Special corporations engaged in manufacturing that are not enjoying tax exemption under tax or industrial incentive laws, shall be entitled to choose one of the two (2) following deductions: (1) Special corporations whose net income not assigned to the collective reserve account and the social fund, and which has n...
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-ii/chapter-1013/subchapter-c/30549/	PR	Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART II - Income Taxes (§§ 30041 — 30622)›Chapter 1013 - Other Special Taxpayers (§§ 30501 — 30622)›Subchapter C - Special ...	2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART II - Income Taxes (§§ 30041 — 30622) › Chapter 1013 - Other Special Taxpayers (§§ 30501 — 30622) › Subchapter C - Special Employee-Owned Corporations and Regular and Sp...	A fifteen percent (15%) annual deduction from the payroll or total income advances attributable to the creation of three (3) to five (5) jobs or working positions for new regular members by a special employee-owned corporation shall be granted. Such deduction shall be twenty percent (20%) of said payroll or total incom...
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-ii/chapter-1013/subchapter-c/30550/	PR	Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART II - Income Taxes (§§ 30041 — 30622)›Chapter 1013 - Other Special Taxpayers (§§ 30501 — 30622)›Subchapter C - Special ...	2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART II - Income Taxes (§§ 30041 — 30622) › Chapter 1013 - Other Special Taxpayers (§§ 30501 — 30622) › Subchapter C - Special Employee-Owned Corporations and Regular and Sp...	(a) General rule. — No gain shall be recognized if shares of a corporation were sold or exchanged to a special corporation or to employees for the organization of a special corporation, subject to compliance with the following requirements: (1) The special employee-owned corporation or such employees hold immediately a...
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-ii/chapter-1013/subchapter-d/30551/	PR	Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART II - Income Taxes (§§ 30041 — 30622)›Chapter 1013 - Other Special Taxpayers (§§ 30501 — 30622)›Subchapter D - Special ...	2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART II - Income Taxes (§§ 30041 — 30622) › Chapter 1013 - Other Special Taxpayers (§§ 30501 — 30622) › Subchapter D - Special Partnerships and Partners (§§ 30551 — 30578) ›...	(a) Application of provisions.— The provisions of this subchapter shall apply only to those partnerships that have opted to operate as a special partnership; provided, that they derive at least seventy percent (70%) of their gross income during each taxable year from sources within Puerto Rico, and at least seventy per...
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-ii/chapter-1013/subchapter-d/30552/	PR	Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART II - Income Taxes (§§ 30041 — 30622)›Chapter 1013 - Other Special Taxpayers (§§ 30501 — 30622)›Subchapter D - Special ...	2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART II - Income Taxes (§§ 30041 — 30622) › Chapter 1013 - Other Special Taxpayers (§§ 30501 — 30622) › Subchapter D - Special Partnerships and Partners (§§ 30551 — 30578) ›...	A special partnership that has made an option under the provisions of this subchapter shall not be subject to the income tax imposed by this part on partnerships. Partners shall be liable for taxes on income attributable to their distributive share of the special partnership’s net income. The application of this provis...
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-ii/chapter-1013/subchapter-d/30553/	PR	Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART II - Income Taxes (§§ 30041 — 30622)›Chapter 1013 - Other Special Taxpayers (§§ 30501 — 30622)›Subchapter D - Special ...	2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART II - Income Taxes (§§ 30041 — 30622) › Chapter 1013 - Other Special Taxpayers (§§ 30501 — 30622) › Subchapter D - Special Partnerships and Partners (§§ 30551 — 30578) ›...	(a) Income and deductions. — Gross income of a special partnership for any taxable year shall be determined as provided in §§ 30101 and 30102 of this title. Likewise, net income or loss shall be determined for any taxable year as in the case of any other partnership, except that it shall separately determine the items ...
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-ii/chapter-1013/subchapter-d/30554/	PR	Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART II - Income Taxes (§§ 30041 — 30622)›Chapter 1013 - Other Special Taxpayers (§§ 30501 — 30622)›Subchapter D - Special ...	2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART II - Income Taxes (§§ 30041 — 30622) › Chapter 1013 - Other Special Taxpayers (§§ 30501 — 30622) › Subchapter D - Special Partnerships and Partners (§§ 30551 — 30578) ›...	The special partnership may choose any of the accounting methods provided in § 30172 of this title. A partner’s distributive share of the special partnership’s net income shall be determined in accordance with the accounting method chosen by the special partnership. History —Jan. 31, 2011, No. 1, § 1114.04, retroactive...
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-ii/chapter-1013/subchapter-d/30555/	PR	Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART II - Income Taxes (§§ 30041 — 30622)›Chapter 1013 - Other Special Taxpayers (§§ 30501 — 30622)›Subchapter D - Special ...	2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART II - Income Taxes (§§ 30041 — 30622) › Chapter 1013 - Other Special Taxpayers (§§ 30501 — 30622) › Subchapter D - Special Partnerships and Partners (§§ 30551 — 30578) ›...	(a) Special partnership. — A special partnership may adopt any taxable year regardless of its partners’ taxable year. It may also change its taxable year pursuant to the provisions of § 30180 of this title and all other rules as established by the Secretary. (b) Partners. — A partner may adopt any taxable year regardle...
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-ii/chapter-1013/subchapter-d/30556/	PR	Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART II - Income Taxes (§§ 30041 — 30622)›Chapter 1013 - Other Special Taxpayers (§§ 30501 — 30622)›Subchapter D - Special ...	2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART II - Income Taxes (§§ 30041 — 30622) › Chapter 1013 - Other Special Taxpayers (§§ 30501 — 30622) › Subchapter D - Special Partnerships and Partners (§§ 30551 — 30578) ›...	(a) General rule.— In determining his/her tax liability, each partner shall take into account separately (subject to the conditions and limitations provided in this part) his/her distributive share of the special partnership for any of its taxable years ended within or simultaneously with the partner’s taxable year, wi...
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-ii/chapter-1013/subchapter-d/30557/	PR	Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART II - Income Taxes (§§ 30041 — 30622)›Chapter 1013 - Other Special Taxpayers (§§ 30501 — 30622)›Subchapter D - Special ...	2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART II - Income Taxes (§§ 30041 — 30622) › Chapter 1013 - Other Special Taxpayers (§§ 30501 — 30622) › Subchapter D - Special Partnerships and Partners (§§ 30551 — 30578) ›...	(a) Partner not acting in capacity as partner. — (1) In general. — If a partner engages in a transaction with a partnership other than in his/her capacity as a member of such partnership, the transaction shall, except as otherwise provided in this section, be considered as occurring between the partnership and one who ...
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-ii/chapter-1013/subchapter-d/30558/	PR	Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART II - Income Taxes (§§ 30041 — 30622)›Chapter 1013 - Other Special Taxpayers (§§ 30501 — 30622)›Subchapter D - Special ...	2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART II - Income Taxes (§§ 30041 — 30622) › Chapter 1013 - Other Special Taxpayers (§§ 30501 — 30622) › Subchapter D - Special Partnerships and Partners (§§ 30551 — 30578) ›...	The expenses and fees incurred by the special partnership for its organization, or to promote the sale of, or to sell an interest in such special partnership, shall be treated as deferred expenses allowable as a deduction proportionately over a period of not less than sixty (60) months beginning with the first month in...
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-ii/chapter-1013/subchapter-d/30559/	PR	Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART II - Income Taxes (§§ 30041 — 30622)›Chapter 1013 - Other Special Taxpayers (§§ 30501 — 30622)›Subchapter D - Special ...	2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART II - Income Taxes (§§ 30041 — 30622) › Chapter 1013 - Other Special Taxpayers (§§ 30501 — 30622) › Subchapter D - Special Partnerships and Partners (§§ 30551 — 30578) ›...	(a) General rule. — No gain or loss shall be recognized to a special partnership or to any of its partners in the case of a contribution of money or other property to the special partnership, in exchange for an interest in the special partnership, except as provided in subsections (b) and (c). (b) Flexibly depreciated ...
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-ii/chapter-1013/subchapter-d/30560/	PR	Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART II - Income Taxes (§§ 30041 — 30622)›Chapter 1013 - Other Special Taxpayers (§§ 30501 — 30622)›Subchapter D - Special ...	2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART II - Income Taxes (§§ 30041 — 30622) › Chapter 1013 - Other Special Taxpayers (§§ 30501 — 30622) › Subchapter D - Special Partnerships and Partners (§§ 30551 — 30578) ›...	(a) Contribution of unrealized receivables. — In the case of any property which: (1) Was contributed to the special partnership by any partner, and (2) was an unrealized receivable in the hands of such partner immediately before such contribution, any gain or loss recognized by the partnership on the disposition of suc...
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-ii/chapter-1013/subchapter-d/30561/	PR	Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART II - Income Taxes (§§ 30041 — 30622)›Chapter 1013 - Other Special Taxpayers (§§ 30501 — 30622)›Subchapter D - Special ...	2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART II - Income Taxes (§§ 30041 — 30622) › Chapter 1013 - Other Special Taxpayers (§§ 30501 — 30622) › Subchapter D - Special Partnerships and Partners (§§ 30551 — 30578) ›...	(a) General rule. — An existing special partnership shall be considered as continuing if it is not terminated. A special partnership shall be considered as terminated only if: (1) The revocation of the election to operate as a special partnership is requested, or the election is revoked on the Secretary’s own motion, a...