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Showing 1071–1080 of 22566 articles for “Art. US Estate Tax — Form 706 instructions”
Real estate investment trusts (sociétés civiles de placement immobilier) with a purpose in line with that defined in Article L. 214-114 of the Monetary and Financial Code and authorised to make a publ…
…f a levy at the rate provided for in the second paragraph of I of article 219 when they are made by taxpayers or companies, whatever their form, which do not have an establishment in France. By way of…
…fessional activity within the meaning of 1 of article 92 or a civil activity subject to corporation tax, and by way of exception to the provisions of II of article 238 quater P, the transfer of assets…
…Notwithstanding the provisions of 1 of Article 206, the following are not liable for corporation tax:1° Mixed forest management syndicates defined in articles L. 232-1 et L. 232-2 du code forestier…
…mited partnerships, joint ventures and co-ownership companies of ships which have not opted for the tax regime for capital companies shall be required to provide the administration, at the same time a…
…se regulations or articles of association provide that unit holders or members may benefit from the tax advantages provided for in 2° of 5 of article 38 and to the articles 163 quinquies B, 150-0 A, 2…
In the event of the transfer or redemption of the rights of a shareholder taxable in the category of industrial and commercial profits, non-commercial profits or agricultural profits, or subject to co…
…struction of buildings with a view to sale, provided that such companies are not constituted in the form of joint stock companies or limited liability companies and that their articles of association…
…declare the identity and address of the beneficiaries as well as, by type of income, details of the taxable amount and the tax credit, the gross income subject to a levy and the amount of the said lev…
…liable, for the share of the results corresponding to his rights in the grouping, either to income tax or to corporation tax if it is a legal entity subject to this tax (1). (1) For cases where the g…
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