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Showing 791–800 of 22566 articles for “Art. US Estate Tax — Form 706 instructions”
…rate in accordance with the provisions of articles 204 H and 204 I. The levy may be modified at the taxpayer's request under the conditions set out in article 204 J. The rate of the levy for spouses o…
I. Income tax is assessed under the conditions set out in articles 201 and 202 when companies or organisations placed under the partnership regime defined in articles 8 to 8 ter wholly or partially re…
The basis of assessment for the withholding tax provided for in 1° of 2 of article 204 A on the income mentioned in article 204 B is made up of the net amount taxable for income tax on the sums paid a…
It is established a tax on all profits or income made by companies and other legal entities designated in article 206. This tax is referred to as corporation tax.
…204 H of the rate provided for in article 204 E are modified in the event of : 1° Marriage or conclusion of a civil solidarity pact; 2° Death of one of the spouses or one of the partners bound by a c…
I. - The amount of the levy referred to in article 204 A may be adjusted upwards or downwards at the taxpayer's request.However, when a change in the situation mentioned in 1 of article 204 I has occu…
1. In the event of the cessation of the practice of a non-commercial profession, the income tax due in respect of the profits from the practice of that profession including those arising from debts ac…
…e advance payment provided for in 2° of 2 of article 204 A is payable:A. - Income subject to income tax in the categories of industrial and commercial profits, agricultural profits, non-commercial pro…
For the assessment of corporation tax, no account shall be taken of a scheme or series of schemes which, having been put in place to obtain, as a principal objective or as one of the principal objecti…
1. In the event of the transfer or cessation, in whole or in part, of an industrial, commercial, craft, mining or agricultural business, the income tax due in respect of the profits made in that busin…
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