Internal Revenue Code (Puerto Rico)

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The Internal Revenue Code of Puerto Rico (Spanish: Código de Rentas Internas de Puerto Rico) is the main body of domestic statutory tax law of Puerto Rico organized topically, including laws covering income taxes, payroll taxes, gift taxes, estate taxes, and statutory excise taxes.^[1]

^ "Cámara Baja de Puerto Rico aprueba enmiendas técnicas al Código de Rentas Internas". www.efe.com (in Spanish). 2020-12-22. Retrieved 2021-04-03.

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