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  <titleInfo>
    <title>Derecho tributario</title>
    <subTitle>contribución sobre ingresos</subTitle>
  </titleInfo>
  <name type="personal">
    <namePart>Díaz Olivo, Carlos E.</namePart>
    <role>
      <roleTerm authority="marcrelator" type="text">creator</roleTerm>
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    <role>
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  </name>
  <typeOfResource/>
  <originInfo>
    <place>
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    <dateIssued>2022</dateIssued>
    <dateIssued encoding="marc">2019</dateIssued>
    <issuance/>
  </originInfo>
  <language>
    <languageTerm authority="iso639-2b" type="code">spa</languageTerm>
  </language>
  <physicalDescription>
    <extent>243 pages ; 25 cm.</extent>
  </physicalDescription>
  <tableOfContents>1. El sistema de tributación de ingresos -- 2. Ingreso -- 3. Cesión de Ingresos -- 4. Deducciones -- 5. Transacciones con prioridades -- 6. Activos de capital -- Indices de materias -- Indices de jurisprudencias. </tableOfContents>
  <note type="statement of responsibility">Carlos E. Díaz Olivo</note>
  <note>Includes indexes. </note>
  <subject authority="lcsh">
    <topic>Taxation</topic>
    <topic>Law and legislation</topic>
    <geographic>Puerto Rico</geographic>
  </subject>
  <classification authority="lcc">KGV4589  .D5 2019</classification>
  <identifier type="isbn">9780997025461</identifier>
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    <recordCreationDate encoding="marc">120830</recordCreationDate>
    <recordChangeDate encoding="iso8601">20221010203251.0</recordChangeDate>
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      <languageTerm authority="iso639-2b" type="code">spa</languageTerm>
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