The Internal Revenue Code of 1994, as amended, Act No. 167 of June 30, 1968, as amended, and §§ 881—905 of this title, and preceding laws which impose taxes on inheritances or gifts shall continue to apply pursuant to their terms in all cases in which the decedent has died or the gift has been made before the effective date of this part. History —Jan. 31, 2011, No. 1, § 2055.06, retroactive to Jan. 1, 2011.
Puerto Rico Legal Code