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Showing 421–430 of 22566 articles for “Art. US Estate Tax — Form 706 instructions”
…ss the price provided for in the contract for the acceptance of the unilateral undertaking to sell, using a useful life equal to that of the contract. PROVISIONS APPLICABLE TO CONTRACTS CONCLUDED FROM…
…posal of items held for at least two years, insofar as they correspond to depreciation deducted for tax purposes. Where applicable, these capital gains are increased by the amount of depreciation expr…
I. - French companies which establish a commercial presence in a foreign country in the form of an establishment created for this purpose or a subsidiary whose capital they acquire, may set aside a ta…
Sole proprietorships subject to an actual taxation regime and the companies referred to in the second paragraph of article L. 223-1 of the French Commercial Code subject to income tax may set aside a…
I.-When a company sells a building to a leasing company and immediately regains use of the building under a leasing contract, the amount of the capital gain on the sale of the building may be spread e…
…om the provisions of 1 of Article 38, capital gains arising from the disposal during the course of business of fixed asset items and realised before the entry into force, under the conditions set by d…
I. Companies subject by right or by option to an actual system of taxation of their results and which carry on an industrial, commercial or craft activity within the meaning of article 34 are exempt f…
The taxpayers referred to in Article 53 A are required to provide, at the same time as the income tax return for each financial year, a statement indicating the allocation of each of the passenger veh…
Companies are required to provide, in support of their income tax return for each financial year, a detailed statement of the categories of expenditure referred to in 5 of Article 39 (1), when they ex…
…articles 151 octies, 151 octies A, 151 octies B, 210 A, 210 B, 210 D and 238 quater K of this code must attach to their income tax return a statement in accordance with the model provided by the admin…
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