En la presente ley la palabra “persona” se entenderá que incluye tanto el plural como el singular, tanto “corporaciones” como sociedades, asociaciones de todas clases y personas particulares; la palabra “bienes” o “propiedad” incluirá tanto “bienes raíces” como “bienes muebles y semovientes,” y cualquiera forma de participación en ellos, incluyendo rentas vitalicias o anualidades de cualquiera forma o clase, así como el usufructo, la nuda propiedad o cualesquiera clase de derechos y acciones. La palabra “administrador” comprende a cualquier heredero, pariente u otro beneficiario de cualquier difunto que estuviese encargado de la disposición y división de los bienes de dicho difunto.
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