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  <titleInfo>
    <title>Puerto Rico taxes</title>
  </titleInfo>
  <name type="personal">
    <namePart>Sierra, Ralph J.</namePart>
  </name>
  <name type="personal">
    <namePart>Serapion, Margarita.</namePart>
  </name>
  <typeOfResource>text</typeOfResource>
  <originInfo>
    <place>
      <placeTerm type="code" authority="marccountry">nju</placeTerm>
    </place>
    <place>
      <placeTerm type="text">Englewood Cliffs, N.J</placeTerm>
    </place>
    <publisher>Prentice-Hall Information Services</publisher>
    <dateIssued>c1982-</dateIssued>
    <dateIssued encoding="marc" point="start">1982</dateIssued>
    <dateIssued encoding="marc" point="end">9999</dateIssued>
    <issuance>monographic</issuance>
  </originInfo>
  <language>
    <languageTerm authority="iso639-2b" type="code">eng</languageTerm>
  </language>
  <physicalDescription>
    <form authority="marcform">print</form>
    <extent>v. (loose-leaf) ill. 26 cm.</extent>
  </physicalDescription>
  <note type="statement of responsibility">[edited by] Ralph J. Sierra, Jr. &amp; Margarita Serapion.</note>
  <note>Original title page has statement of responsibility: Ralph J. Sierra, Jr. (1982- )</note>
  <note>Publisher: Prentice-Hall (1982- )</note>
  <subject authority="lcsh">
    <topic>Taxation</topic>
    <topic>Law and legislation</topic>
    <geographic>Puerto Rico</geographic>
  </subject>
  <identifier type="lccn">83-114319</identifier>
  <identifier type="uri">http://lawschool.westlaw.com</identifier>
  <location>
    <url>http://lawschool.westlaw.com</url>
  </location>
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    <recordContentSource authority="marcorg">PUCPR</recordContentSource>
    <recordCreationDate encoding="marc">021209</recordCreationDate>
    <recordChangeDate encoding="iso8601">20160912112629.0</recordChangeDate>
    <recordIdentifier>76794</recordIdentifier>
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