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Showing 171–180 of 12278 articles for “Art. US Estate Tax — QDOT”
Capital gains realised on the disposal of land for forestry use or forest stands are subject to income tax under the conditions set out in the articles 150 U to 150 VH when the activity of exploitatio…
…Government pursuant to I of article 14 of the amending finance law for 2002 (no. 2002-1050 of 6 August 2002) and, notwithstanding 1° of the article 81 of this code, the function allowance defined in…
…to be profits from the liberal professions, offices and positions whose holders do not have the status of traders and from all occupations, lucrative exploitations and sources of profits not attached…
…ved under the conditions and within the limits mentioned in 9° of 1 of article 39 do not constitute taxable income for the person who has waived the right to receive them.
…paid by or on behalf of social security and mutualité sociale agricole bodies are subject to income tax in accordance with the rules applicable to salaries and wages, with the exception of the fractio…
For the income tax base for which maternal assistants and family assistants governed by the articles L. 421-1 et seq and L. 423-1 et seq. of the Social Action and Family Code, the gross income to be t…
…ned in Article 2 of the aforementioned Order no. 58-1210 of 13 December 1958, are subject to income tax in accordance with the rules applicable to salaries and wages.The same applies to the allowances…
…ights to the net assets or income of the fund, company or entity and allocated according to the status of the person, as well as the distributions and net gains mentioned in 9 of the same II, are subj…
…ith a contract that meets the conditions laid down by the French Employment Code, as well as the bonus mentioned in article L. 124-6 of the French Education Code paid to trainees during an internship…
…o take up employment with the International Chamber of Commerce in France are not subject to income tax on the salaries and wages paid to them in this capacity. The first paragraph is applicable provi…
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