The amounts to be paid to the heirs or successors of a deceased regular or special member of a special corporation, pursuant to the provisions of § 3873(g) of Title 14, known as the 'General Corporations Act', or that may be includible, pursuant to § 30539 of this title in the gross income of a successor in interest of a deceased member, shall be considered as income with respect to a decedent, pursuant to the provisions of § 30113 of this title. History —Jan. 31, 2011, No. 1, § 1113.16, retroactive to Jan. 1, 2011.
Puerto Rico Legal Code