Subchapter C. Taxable Decedent’s Estate
- § 31031. Determining the value of the taxable decedent’s estate
- § 31032. Deduction in relation to properties located in Puerto Rico
- § 31033. Specific deductions or exclusions from the decedent’s estate
- § 31034. Deduction in connection with estates invested or to be invested in activities conducive to greater development of Puerto Rico’s economy
- § 31035. Deductions of bequest or legacies for public, charitable or religious purposes
- § 31036. Taxation of decedent’s estates belonging to certain United States residents who are Puerto Rico residents
- § 31037. Deduction for farming, poultry or animal husbandry industries
- § 31038. Fixed exemption