Article 241
…dance with the procedures set out in the first paragraph of the article 87 A, regardless of the status of the beneficiaries, during the month of January of the calendar year following that during whic…
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Showing 1081–1090 of 22566 articles for “Art. US Estate Tax — Form 706 instructions”
…dance with the procedures set out in the first paragraph of the article 87 A, regardless of the status of the beneficiaries, during the month of January of the calendar year following that during whic…
Account keepers of transactions in financial futures instruments mentioned in 8° of I of article 35, in 5° of 2 of Article 92 and article 150 ter or, in the absence of an account keeper, the persons c…
…undecies C, 217 undecies, 217 duodecies, 244 quater W, 244 quater X or 244 quater Y declare to the tax authorities the nature, location, financing arrangements and operating conditions of these inves…
I. - Economic interest groupings formed and operating under the conditions provided for in articles L. 251-1 to L. 251-23 of the French Commercial Code do not fall within the scope of 1 of article 206…
…b of article 39 quinquies D are exempt from any reintegration on the occasion of the disposal of industrial and commercial property leased under a finance lease with an effective term of at least fift…
…ns of this article cease to apply to securities or rights issued as from 1 January 1993 and held by taxpayers other than those mentioned in V of article 238 septies E. V. - Where the securities or rig…
…stripping transactions referred to in I, the redemption premium and the interest paid each year are taxed in respect of each financial year after an actuarial apportionment when the premium exceeds 10…
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Limited liability companies carrying on an industrial, commercial, craft or agricultural activity, and formed solely between persons related in the direct line or between brothers and sisters, as well…
…rticle 39. Where the lessee purchaser has acquired the rights attached to the contract from a previous lessee, the cost price of the buildings and that of the land as defined in the first paragraph ar…
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