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Showing 391–400 of 22566 articles for “Art. US Estate Tax — Form 706 instructions”
The depreciation of buildings and improvements erected on third-party land must be spread over the normal period of use of each item. This provision is not applicable in the case of a construction lea…
…ng either a newspaper or a monthly or fortnightly magazine devoted for the most part to political information, provisions made from profits made during the financial years 1951 to 1969, with a view to…
…ssionnelle supplémentaire mentionnées à l'article L. 942-1 of the Social Security Code may set up a tax-free provision to deal with fluctuations in claims experience relating to group insurance operat…
…mpanies that invest abroad with a view to setting up a sales establishment, a design office or an information office, either directly or through a company in which they hold at least 10% of the capita…
…ty is agricultural, within the meaning of article 63 of this Code, which are liable for corporation tax may, on option, be the subject of a deferral of taxation until one of the events mentioned in II…
…anies operating an online press service, recognised pursuant to Article 1 of Act no. 86-897 of 1 August 1986 reforming the legal status of the press, developing professional information or promoting a…
Companies that build or have built, before 1 January 2016, buildings for industrial or commercial use for the needs of their business in the rural regeneration zones mentioned in Article 1465 A may, u…
I. - Insurance and reinsurance companies may set aside tax-free provisions to meet exceptional expenses relating to operations that cover risks due to natural elements, atomic risk, civil liability ri…
I. - Small and medium-sized companies subject to corporation tax or income tax according to a real system may deduct from their taxable income a sum equal to 40% of the original value of assets includ…
I.-Companies subject to corporation tax or income tax under an actual taxation system may deduct from their taxable income a sum equal to 40% of the original value, excluding financial costs, of all r…
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