If the taxable year of a legatee, heir, or beneficiary is different from that of the estate or trust, the amount which he/she is required, under § 30412(a) of this title to include when computing his/her net income shall be based upon the income of the estate or trust for any taxable year of the estate or trust ending within or with the taxable year of such legatee, heir, or beneficiary. History —Jan. 31, 2011, No. 1, § 1083.04, retroactive to Jan. 1, 2011.
Puerto Rico Legal Code