This subtitle, divided into parts, chapters, subchapters, and sections, shall constitute and be known as the 'Internal Revenue Code for a New Puerto Rico,' and also as the 'Puerto Rico Internal Revenue Code of 2011', and shall be cited hereinafter as the 'Code'. History —Jan. 31, 2011, No. 1, § 1000.01, retroactive to Jan. 1, 2011; Dec. 10, 2011, No. 232, § 1.
Puerto Rico Legal Code