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Showing 1091–1100 of 22566 articles for “Art. US Estate Tax — Form 706 instructions”
When a legal entity liable to corporation tax has the purpose of transferring the use of movable or immovable property to its members free of charge, the net value of the benefit in kind thus granted…
…n 2° of 3 of the aforementioned article 158. Proof of this identification is kept available for the tax authorities.
The provisions of articles 238 decies et 238 undecies are applicable to contributions and exchanges made after the promulgation of the Land Orientation Law n° 67-1253 of 30 December 1967.
…set by ministerial order, for the system applicable to capital companies. In this case, the income tax due by the partners in name, general partners, co-participants, the sole partner of a limited li…
…natural persons and at least 34% by one or more persons having, within the said companies, the status of chairman, chief executive officer, chairman of the supervisory board, member of the management…
I. - 1. Persons who ensure the payment of income distributed by a real estate investment trust, as mentioned in a du 1 du II de l'article 239 nonies, are required to declare, on the declaration mentio…
…ns and distributions.2. For the application of 1, the management company or, where applicable, the custodian of the assets of venture capital companies, the funds mentioned in 1 and the entities menti…
…7 and L. 214-152 to L. 214-166 of the Monetary and Financial Code, their management company or the custodians of the assets of these undertakings or collective investments are required to mention, on…
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…omiciled in France within the meaning of article 4 B or by legal entities or bodies, whatever their form, having their registered office outside France, are determined in accordance with the procedure…
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