000			03716cam a2200517 i 4500
001			in00024588084
003			DLC
005			20260924150839.0
007			t|
008			260506t20262027prudh b 000 0 eng
010			_a 2022362753
040			_aDLC _beng _erda _cDLC _dprpcul
041	0		_aeng
043			_anwpr---
043			_an-us---
049			_aprpcul
050	0	0	_aKGV 4611 _b.I33 2026
100	1		_aIgartúa de la Rosa, Gregorio, _d1948- _9237341
245	1	0	_aFederal tax policies for Puerto Rico V Government with consent of the governed / _cby Gregorio Igartua de la Rosa.
246	1	4	_aPuerto Rico tax exemption
250			_aSecond edition.
264		1	_aAguadilla, Puerto Rico : _b[publisher not identified], _c[2026?]
264		4	_c♭2027
300			_avi, 52 pages _bcharts, facsimiles _c28 cm
336			_atext _btxt _2rdacontent _0http://id.loc.gov/vocabulary/contentTypes/txt
337			_aunmediated _bn _2rdamedia _0http://id.loc.gov/vocabulary/mediaTypes/n
338			_avolume _bnc _2rdacarrier _0http://id.loc.gov/vocabulary/carriers/nc
500			_a"First edition (1984 - P.R. Assn. Journal. volume 45# 1-4) Second edition (Revaluation - 2027 book)" -- from cover.
500			_aIncludes text of the Fifteenth Amendment to the Constitution of the United States in English and Spanish.
500			_aIncludes appendices containing statistical and financial information related to Section 936 funds and federal taxation in Puerto Rico.
500			_a"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			_aIncludes bibliographical references.
505	0	0	_tPrologue -- _tExpression of gratitude -- _tPart A - Federal tax policies adopted for Puerto Rico under the territorial status of government without consent of the governed (1921-2005) -- _gIntroduction -- _gLegal, political and economic background Puerto Rico -- _gAdoption of IRS section 936 -- _gTax policy consideration -- _gTax expenditures in general -- _gSection 936-cost-benefit effects -- _gGovernment direct expenditures an alternative -- _gConclusion -- _tAppendix A - _gEstimated distribution of 936 deposits among banks -- _tAppendix B - _g936 funds in Puerto Rico 6/30/82 -- _tAppendix C -- _tAppendix D -- _tPart B - The repeal of IRC 936 in the year 2005 -- _gEx Governor's Calderón response -- _gOther Calderón's attempts for federal tax exemption -- _gOther comments -- _tPart C - Puerto Rico adopts its own tax incentives to attract foreign investors years 2012-2026 -- _gGovernor Luis Fortuño -- _gGovernor Alejandro García Padilla -- _gGovernor Ricardo Rosselló -- _gCommunity campaign against tax havens -- _gComment -- _tPart D - The 2026 legal and economic perspective of tax exemptions in Puerto Rico -- _tPart E Annexes: Federal taxes paid in 2024 by American citizens residents of Puerto Rico with no voting rights in federal elections -- _tPart F Conclusion
546			_aEnglish; includes Spanish translation of the Fifteenth Amendment to the Constitution of the United States.
650		0	_aTax exemption _zPuerto Rico
650		0	_aTax incentives _zPuerto Rico
650		0	_aTaxation _zPuerto Rico
650		0	_aInternal revenue _zPuerto Rico
650		0	_aTax and expenditure limitations _zPuerto Rico
650		0	_aFederal government _zUnited States
651		0	_aPuerto Rico _xEconomic conditions
651		4	_aPuerto Rico _xPolitics and government
906			_a7 _bcbc _corignew _d2 _eepcn _f20 _gy-gencatlg
942			_2ddc _c6
999			_c307056 _d307056