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Showing 1051–1060 of 22566 articles for “Art. US Estate Tax — Form 706 instructions”
…s définies à Article 239 ter, the capital gain generated is, for the purposes of determining income tax or corporation tax, taxed in respect of the year of the last disposal by the company of the buil…
…ssue of a bond provides for partial or total capitalisation of interest, the premium or interest is taxed after distribution by annual instalments.Each annual instalment is taxed in the name of the ho…
…bject to the articles 39 duodecies to 39 quindecies and realised in the context of a commercial, industrial, craft, liberal or agricultural activity on the occasion of the transfer of a sole proprieto…
…ngs of members or shareholders with a view to the appropriation of profits for each financial year must mention the amount of dividends that have been distributed in respect of the previous three fina…
…ubject to a levy at the rates set out in III bis.This provision does not apply to disposals of real estate made by natural or legal persons or bodies mentioned in the first paragraph, which operate an…
…Article 36 of law no. 66-879 of 29 November 1966 does not fall within the scope of corporate income tax, even when these companies have adopted the status of cooperative; each of their members is pers…
Public interest groupings formed and operating under the conditions provided for in Chapter II of the loi n° 2011-525 du 17 mai 2011 de simplification et d'amélioration de la qualité du droit do not f…
The healthcare cooperation groupings mentioned in articles L. 6133-1 and L. 6133-4 of the Public Health Code and the social and medico-social cooperation groupings mentioned in
I. - Real estate investment funds are undertakings for collective real estate investment and professional undertakings for collective real estate investment, referred to in paragraph 3 of sub-section…
…the last paragraph of 1 of I of article 117 quater and in the last paragraph of I of article 125 A formulate, under their responsibility, their request for exemption from the levies provided for in t…
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