Sec. 40309. Extension of deduction allowable with respect to income attributable to domestic production activities in Puerto Rico
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/bill/115/hr/1892/unknown/section-40309·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
For purposes of applying section 199(d)(8)(C) of the Internal Revenue Code of 1986 with respect to taxable years beginning during 2017, such section shall be applied— by substituting first 12 taxable years for first 11 taxable years , and by substituting January 1, 2018 for January 1, 2017 .