03716cam a2200517 i 4500 in00024588084 DLC 20260924150839.0 t| 260506t20262027prudh b 000 0 eng 2022362753 DLC eng rda DLC prpcul eng nwpr--- n-us--- prpcul KGV 4611 .I33 2026 Igartúa de la Rosa, Gregorio, 1948- 237341 Federal tax policies for Puerto Rico V Government with consent of the governed / by Gregorio Igartua de la Rosa. Puerto Rico tax exemption Second edition. Aguadilla, Puerto Rico : [publisher not identified], [2026?] ♭2027 vi, 52 pages charts, facsimiles 28 cm text txt rdacontent http://id.loc.gov/vocabulary/contentTypes/txt unmediated n rdamedia http://id.loc.gov/vocabulary/mediaTypes/n volume nc rdacarrier http://id.loc.gov/vocabulary/carriers/nc "First edition (1984 - P.R. Assn. Journal. volume 45# 1-4) Second edition (Revaluation - 2027 book)" -- from cover. Includes text of the Fifteenth Amendment to the Constitution of the United States in English and Spanish. Includes appendices containing statistical and financial information related to Section 936 funds and federal taxation in Puerto Rico. "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. Includes bibliographical references. 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) -- 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 -- Appendix A - Estimated distribution of 936 deposits among banks -- Appendix B - 936 funds in Puerto Rico 6/30/82 -- Appendix C -- Appendix D -- Part B - The repeal of IRC 936 in the year 2005 -- Ex Governor's Calderón response -- Other Calderón's attempts for federal tax exemption -- Other comments -- Part C - Puerto Rico adopts its own tax incentives to attract foreign investors years 2012-2026 -- Governor Luis Fortuño -- Governor Alejandro García Padilla -- Governor Ricardo Rosselló -- Community campaign against tax havens -- Comment -- 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 English; includes Spanish translation of the Fifteenth Amendment to the Constitution of the United States. Tax exemption Puerto Rico Tax incentives Puerto Rico Taxation Puerto Rico Internal revenue Puerto Rico Tax and expenditure limitations Puerto Rico Federal government United States Puerto Rico Economic conditions Puerto Rico Politics and government 7 cbc orignew 2 epcn 20 y-gencatlg ddc 6 307056 307056 0 0 ddc 0 0 7 7 B 2026-03-19 Gregorio Igartúa de la Rosa 0.00 159523 0 KGV 4611 .I33 2026 70000000906724 2026-09-24 15:12:45 2026-09-24 6