Statutes, codes, and regulations
Laws of Puerto Rico
TITLE THIRTEEN Taxation and FinanceSubtitle 17 Internal Revenue Code of 2011PART II. Income TaxesChapter 1013. Other Special Taxpayers
Subchapter D. Special Partnerships and Partners
§ 30554. Accounting method for special partnerships and their partners

P.R. Laws tit. 13, § 30554

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2019-02-20 00:00:00+00
§ 30554. Accounting method for special partnerships and their partners

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 to Jan. 1, 2011.