Taxes assessed in the event of transfer, cessation or death, by application of
articles 201and
202, are deducted, where applicable, from the amount of income tax subsequently calculated in accordance with the provisions of
articles 156 to 168, in respect of all the profits and income made or received by the members of the tax household designated in 1 and 3 of
Article 6during the year of the transfer, cessation or death.

