El Código de Rentas Internas de 1994, según enmendado, la Ley Núm. 167 de 30 de junio de 1968, según enmendada y las secs. 881 a 905 de este título, y las leyes anteriores que imponen contribuciones sobre herencias o sobre donaciones continuarán aplicándose de acuerdo con sus términos en todos los casos en que el causante hubiere fallecido o la donación hubiere sido hecha antes de la fecha de vigencia de esta parte.
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