Detalles MARC
| 000 -LEADER |
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| fixed length control field |
03716cam a2200517 i 4500 |
| 001 - CONTROL NUMBER |
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| control field |
in00024588084 |
| 003 - CONTROL NUMBER IDENTIFIER |
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| control field |
DLC |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
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| control field |
20260924150839.0 |
| 007 - PHYSICAL DESCRIPTION FIXED FIELD--GENERAL INFORMATION |
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| fixed length control field |
t| |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
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| fixed length control field |
260506t20262027prudh b 000 0 eng |
| 010 ## - LIBRARY OF CONGRESS CONTROL NUMBER |
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| LC control number |
2022362753 |
| 040 ## - CATALOGING SOURCE |
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| Original cataloging agency |
DLC |
| Language of cataloging |
eng |
| Description conventions |
rda |
| Transcribing agency |
DLC |
| Modifying agency |
prpcul |
| 041 0# - LANGUAGE CODE |
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| Language code of text/sound track or separate title |
eng |
| 043 ## - |
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| Geographic area code |
nwpr--- |
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| Geographic area code |
n-us--- |
| 049 ## - LOCAL HOLDINGS |
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| Holding library |
prpcul |
| 050 00 - LIBRARY OF CONGRESS CALL NUMBER |
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| Classification number |
KGV 4611 |
| Item number |
.I33 2026 |
| 100 1# - MAIN ENTRY--PERSONAL NAME |
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| Personal name |
Igartúa de la Rosa, Gregorio, |
| Dates associated with a name |
1948- |
| 9 (RLIN) |
237341 |
| 245 10 - TITLE STATEMENT |
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| Title |
Federal tax policies for Puerto Rico V Government with consent of the governed / |
| Statement of responsibility, etc. |
by Gregorio Igartua de la Rosa. |
| 246 14 - VARYING FORM OF TITLE |
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| Title proper/short title |
Puerto Rico tax exemption |
| 250 ## - EDITION STATEMENT |
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| Edition statement |
Second edition. |
| 264 #1 - PRODUCTION, PUBLICATION, DISTRIBUTION, MANUFACTURE, AND COPYRIGHT NOTICE |
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| Place of production, publication, distribution, manufacture |
Aguadilla, Puerto Rico : |
| Name of producer, publisher, distributor, manufacturer |
[publisher not identified], |
| Date of production, publication, distribution, manufacture, or copyright notice |
[2026?] |
|
|---|
| Date of production, publication, distribution, manufacture, or copyright notice |
♭2027 |
| 300 ## - PHYSICAL DESCRIPTION |
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| Extent |
vi, 52 pages |
| Other physical details |
charts, facsimiles |
| Dimensions |
28 cm |
| 336 ## - CONTENT TYPE |
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| Content type term |
text |
| Content type code |
txt |
| Source |
rdacontent |
| Authority record control number or standard number |
http://id.loc.gov/vocabulary/contentTypes/txt |
| 337 ## - MEDIA TYPE |
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| Media type term |
unmediated |
| Media type code |
n |
| Source |
rdamedia |
| Authority record control number or standard number |
http://id.loc.gov/vocabulary/mediaTypes/n |
| 338 ## - CARRIER TYPE |
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| Carrier type term |
volume |
| Carrier type code |
nc |
| Source |
rdacarrier |
| Authority record control number or standard number |
http://id.loc.gov/vocabulary/carriers/nc |
| 500 ## - GENERAL NOTE |
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| General note |
"First edition (1984 - P.R. Assn. Journal. volume 45# 1-4) Second edition (Revaluation - 2027 book)" -- from cover. |
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| General note |
Includes text of the Fifteenth Amendment to the Constitution of the United States in English and Spanish. |
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| General note |
Includes appendices containing statistical and financial information related to Section 936 funds and federal taxation in Puerto Rico. |
|
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| General note |
"Author is a Puerto Rican attorney and notary who has litigated cases related to voting rights and the political status of Puerto Rico before United States federal courts and the Inter-American Commission on Human Rights." -- from back cover. |
| 504 ## - BIBLIOGRAPHY, ETC. NOTE |
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| Bibliography, etc. note |
Includes bibliographical references. |
| 505 00 - FORMATTED CONTENTS NOTE |
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| Title |
Prologue -- |
| -- |
Expression of gratitude -- |
| -- |
Part A - Federal tax policies adopted for Puerto Rico under the territorial status of government without consent of the governed (1921-2005) -- |
| Miscellaneous information |
Introduction -- |
| -- |
Legal, political and economic background Puerto Rico -- |
| -- |
Adoption of IRS section 936 -- |
| -- |
Tax policy consideration -- |
| -- |
Tax expenditures in general -- |
| -- |
Section 936-cost-benefit effects -- |
| -- |
Government direct expenditures an alternative -- |
| -- |
Conclusion -- |
| Title |
Appendix A - |
| Miscellaneous information |
Estimated distribution of 936 deposits among banks -- |
| Title |
Appendix B - |
| Miscellaneous information |
936 funds in Puerto Rico 6/30/82 -- |
| Title |
Appendix C -- |
| -- |
Appendix D -- |
| -- |
Part B - The repeal of IRC 936 in the year 2005 -- |
| Miscellaneous information |
Ex Governor's Calderón response -- |
| -- |
Other Calderón's attempts for federal tax exemption -- |
| -- |
Other comments -- |
| Title |
Part C - Puerto Rico adopts its own tax incentives to attract foreign investors years 2012-2026 -- |
| Miscellaneous information |
Governor Luis Fortuño -- |
| -- |
Governor Alejandro García Padilla -- |
| -- |
Governor Ricardo Rosselló -- |
| -- |
Community campaign against tax havens -- |
| -- |
Comment -- |
| Title |
Part D - The 2026 legal and economic perspective of tax exemptions in Puerto Rico -- |
| -- |
Part E Annexes: Federal taxes paid in 2024 by American citizens residents of Puerto Rico with no voting rights in federal elections -- |
| -- |
Part F Conclusion |
| 546 ## - |
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| Language note |
English; includes Spanish translation of the Fifteenth Amendment to the Constitution of the United States. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
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| Topical term or geographic name entry element |
Tax exemption |
| Geographic subdivision |
Puerto Rico |
|
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| Topical term or geographic name entry element |
Tax incentives |
| Geographic subdivision |
Puerto Rico |
|
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| Topical term or geographic name entry element |
Taxation |
| Geographic subdivision |
Puerto Rico |
|
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| Topical term or geographic name entry element |
Internal revenue |
| Geographic subdivision |
Puerto Rico |
|
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| Topical term or geographic name entry element |
Tax and expenditure limitations |
| Geographic subdivision |
Puerto Rico |
|
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| Topical term or geographic name entry element |
Federal government |
| Geographic subdivision |
United States |
| 651 #0 - SUBJECT ADDED ENTRY--GEOGRAPHIC NAME |
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| Geographic name |
Puerto Rico |
| General subdivision |
Economic conditions |
|
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| Geographic name |
Puerto Rico |
| General subdivision |
Politics and government |
| 906 ## - |
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| a |
7 |
| b |
cbc |
| c |
orignew |
| d |
2 |
| e |
epcn |
| f |
20 |
| g |
y-gencatlg |
| 942 ## - |
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| Source of classification or shelving scheme |
Dewey Decimal Classification |
| Koha item type |
Libro |