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882 — Puerto Rico Law | CourtGPT
  1. Home/
  2. Laws/
  3. Puerto Rico/
  4. Title Thirteen - Taxation and Finance (§§ 1 — 33423)/
  5. Subtitle 5 - Inheritance and Gift Taxes/
  6. Chapter 91 - Inheritance and Gift Taxes § 881 - Definitions/
  7. 882
Puerto Rico Legal Code

882

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In the present act the word 'person' shall be construed to include the plural as well as the singular, corporations as well as partnerships, associations of all kinds and private persons; the word 'property' shall be construed to include both real and personal estate, and any form of interest therein, including life incomes or annuities of any form or kind, as well as usufruct, nude property, or any kind of rights and actions. The word 'administrator' shall be held to include any heir, relative or other beneficiary of any decedent, who may have charge of the disposition and apportionment of the property of such deceased. History —Aug. 29, 1925, No. 99, p. 790, § 14; Apr. 12, 1946, No. 303, p. 782, § 15; May 13, 1948, No. 189, p. 526, § 2, eff. July 1, 1948.