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Showing 851–860 of 22566 articles for “Art. US Estate Tax — Form 706 instructions”
…he following are allowed as deductions: 1° In the case of sociétés coopératives de consommation, bonuses arising from transactions with members and distributed to the latter in proportion to the order…
…e share of profits made by joint agricultural interest companies that is allocated to suppliers or customers who are farmers or bodies mentioned in article L 541-1 of the Code rural et de la pêche mar…
1. Corporation tax is established at the place of the principal establishment of the legal entity. However, the administration may designate as the place of taxation: either that where the effective m…
…ed to receive them as part of their contribution to the construction effort are not included in the taxable profits of the financial year in which they were paid, for the purposes of the corporation t…
I. - For the purposes of determining their taxable income, companies may deduct expenses incurred as a result of the exercise of share subscription or purchase options granted to their employees pursu…
For corporation tax purposes, companies may apply exceptional depreciation equal to 50% of the amount of the sums actually paid to subscribe to the capital of the companies mentioned in article 238 bi…
…the board of directors or supervisory board of sociétés anonymes is deductible from the corporation tax base within the limit of 5% of the product obtained by multiplying the average deductible remune…
…xpenses, directors mean, in partnerships and joint ventures that have opted for the capital company tax regime, the partners in name and the members of these companies, in limited liability companies…
…is not a member of a group, within the meaning of Articles 223 A or 223 A bis, are deductible from taxable income subject to corporation tax up to the higher of the following two amounts:1° Three mil…
…Wallis and Futuna, Saint-Martin, Saint-Barthélemy and Saint-Pierre-et-Miquelon as part of their own tax jurisdiction in respect of investment projects has no impact on the determination of the amount…
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