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Showing 351–360 of 22566 articles for “Art. US Estate Tax — Form 706 instructions”
I. - Where the lease price consists, in whole or in part, of the delivery of real estate or securities under the conditions provided for in the first paragraph of
…e rooms in their principal residence on a furnished basis until 15 July 2024 are exempt from income tax on the proceeds of this rental provided that the rooms rented constitute the principal residence…
…to this valuation rule. The difference resulting from this valuation constitutes an item of income taxable at the standard rate.If the conditions provided for in the first paragraph are no longer met…
When a leasing company leases a business, a craft business or one of their non-depreciable intangible elements or shares in commercial companies that are not negotiable on a regulated market under the…
1. Subject to the provisions of Articles 33 ter, 40 to 43 bis and 151 sexies, taxable profit is net profit, determined on the basis of the overall results of operations of any kind carried out by comp…
…otiable on a market, in a trading securities account on the assets side of their balance sheet, are taxed, until their withdrawal from the account or their disposal at the normal rate and under the co…
Income distributed by a real estate investment fund mentioned in l'article 239 nonies du présent code au titre de la fraction du résultat mentionné au 1° de l'article L. 214-51 of the Monetary and Fin…
…from a legal, regulatory or contractual obligation or a commitment by the company, and incurred or formalised either when the installation or site is acquired or brought into service, or during its u…
1 Industrial and commercial companies that subscribe to the capital of companies that have entered into an agreement with the State under the conditions provided for in Article 1 of Ordinance no. 59-2…
I. - Insurance and reinsurance companies are authorised to set aside, free of tax, a provision relating to their credit insurance operations other than those carried out for export on behalf of the St…
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