Article 39 bis A
…a publication with a monthly frequency at most devoted for the most part to political and general information, or an online press service recognised pursuant to the article 1 of law no. 86-897 of 1 Au…
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Showing 361–370 of 22566 articles for “Art. US Estate Tax — Form 706 instructions”
…a publication with a monthly frequency at most devoted for the most part to political and general information, or an online press service recognised pursuant to the article 1 of law no. 86-897 of 1 Au…
Companies that build or have built buildings intended for the purification of industrial water, in accordance with the provisions of the loi n° 64-1245 du 16 décembre 1964 as amended, may, upon comple…
…e Code or the Social Security Code that govern them are not taken into account in determining their taxable income.
Sums allocated by virtue of the provisions of the texts adopted for the application of article
The declining balance depreciation rates defined in 1 of Article 39 A are increased by 30% for equipment for the production, sawing and valorisation of forestry products, acquired or manufactured betw…
…agraph apply to financial years beginning on or after 1 January 1978. The depreciation deducted for tax purposes by the co-ownership in respect of previous financial years is divided between the co-ow…
The coefficients used to calculate the diminishing balance depreciation of equipment and tools used in scientific and technical research operations mentioned in a of II of article 244 quater B are inc…
…cation manipulators, programmable in three or more axes, which are fixed or mobile and intended for use in industrial automation applications, acquired or created between 1 October 2013 and 31 Decembe…
…agraph apply to financial years beginning on or after 1 January 1992. The depreciation deducted for tax purposes by the co-ownership in respect of previous financial years is divided between the co-ow…
…50 % de leur prix de coût. The residual value of the buildings may be depreciated over their normal useful life. The provisions of this article apply to buildings completed before 31 December 1990 pro…
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