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Showing 5211–5220 of 22566 articles for “Art. US Estate Tax — Form 706 instructions”
The provisions of articles 706-49,706-50,706-51-1,706-52and 706-53 are applicable, where there is uncertainty as to the victim's age, where there is reason to believe that the victim is a minor.
For the application of the provisions of Article 706-49 relating to informing the children's judge in the event of the opening of educational assistance proceedings, must be referred to the magistrate…
…head of the criminal investigation department, the public prosecutor may issue general or specific instructions to investigators. He checks the legality of the resources used by the investigators, th…
The declaration shall contain the information, in the employee's possession, sufficient to enable the employer to assess the classification of the invention in one of the categories provided for in pa…
…article L. 221-32-4 may deposit in this account units or shares in a company subject to corporation tax that it has acquired or subscribed to outside this account, subject to compliance with the follo…
This passbook account is reserved for taxpayers whose tax residence is in France and whose income does not exceed the amounts mentioned in I of article 1417 of the General Tax Code multiplied by a coe…
A Conseil d'Etat decree defines the operating procedures for this passbook account and in particular the conditions under which companies, establishments or organisations that receive deposits are aut…
The prohibitions of article L. 112-2 do not apply to the remuneration of popular savings deposits when they meet the stability conditions, which are set at six calendar months.
Taxpayers whose tax domicile is in France may open an SME innovation account with a credit institution, the Caisse des dépôts et consignations, the Banque de France or an investment firm. Each taxpaye…
…of this account in respect of the cancellation of the said securities which are not included in the tax base pursuant toarticle 161 of the General Tax Code and which are not paid into the cash account…
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