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Showing 811–820 of 22566 articles for “Art. US Estate Tax — Form 706 instructions”
The benefit of the provisions of 1° bis and 2° of article 208 is reserved for investment companies governed by articles L. 214-127 et seq. of the Monetary and Financial Code, which allocate all of the…
…e Act no. 84-1208 of 29 December 1984, they hold shares in non-trading companies (sociétés civiles) formed as from 1 January 1985 with a view to constructing and managing buildings used for residentia…
…that are members of the Confédération nationale du crédit mutuel do not have to include it in their taxable income.II. - The following may benefit from the provisions of I:1° Non-profit associations g…
…profits generated on all assets contributed as a result of a merger are not subject to corporation tax.The same applies to any capital gains generated by the acquiring company on the cancellation of…
…n commandite par actions, sociétés à responsabilité limitée that have not opted for the partnership tax regime under the conditions provided for in IV of Article 3 of Decree no. 55-594 of 20 May 1955…
1. The following are exempt from corporation tax:1° (provisions no longer applicable);1° bis. Professional trade unions, whatever their legal form, and their unions for their activities relating to th…
…unipersonnelles d'investissement à risque", owned by a natural person, are exempt from corporation tax until the end of the tenth financial year following the year in which they were created, which,…
I. - Legal entities subject ipso jure or by option to corporation tax under the conditions of ordinary law, which, within five years of the establishment of one of the zones provided for in Article 1…
Sont également exonérés de l'impôt sous réserve des dispositions de l'article 208 A : 1° (Abrogé à compter du 1er janvier 1993) ; 1° bis-Les sociétés d'investissement qui sont régies par les articles…
Profits placed under the exemption regime subject to reinvestment provided for in article 238 octies are attached to the results of the current financial year when they are distributed. They are retai…
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