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Showing 1031–1040 of 22566 articles for “Art. US Estate Tax — Form 706 instructions”
…first financial year ending on or after 31 December 1976.The revalued values of these fixed assets must not exceed the amounts obtained by applying to the net book values indices representing changes…
…tion in the amount of the settlor's rights representing the property or rights transferred to the trust estate has no impact on the settlor's taxable income.
Open the article to read the full text in English.
Open the article to read the full text in English.
…olved or its capital is reduced, the Minister for the Economy, Finance and the Budget may order the tax reduction provided for in article 199 unvicies the year in which it was made.
For the application of articles 8 and 60, include in their assets the assets which the partners have agreed to pool.
The provisions of Article 238 quater B shall apply to the transfer to a fiduciary estate of rights or shares considered, pursuant to I of l'article 151 nonies, as assets allocated to the exercise of t…
The trust shall be the subject of a declaration of existence by the trustee under conditions and within time limits set by decree.
…2 août 1954 relative à l'attribution de biens et d'éléments d'actif d'entreprises de presse et d'information, ainsi que les sommes versées pour l'acquisition des biens non visés à l'article 1er, prem…
I. - In the event of non-compliance with the condition of exclusivity of their activity or in the event of transfer of their co-ownership shares referred to in Article 238 bis HP within a period of le…
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