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Showing 261–270 of 12278 articles for “Art. US Estate Tax — QDOT”
…these sums are repaid after 1 January 1960, to the legal entity that had paid them, the fraction of tax to which their allocation had given rise shall be returned to the beneficiaries or their success…
When a legal entity subject to corporation tax ceases to be subject to it, its profits and reserves, whether capitalised or not, are deemed to be distributed to the partners in proportion to their rig…
For each tax period, the mass of distributed income determined in accordance with the provisions of articles 109 to 115 ter is considered to be allocated between the beneficiaries, for the assessment…
Profits realised by taxpayers who make deferred investments constitute debt income subject to income tax under the conditions set out in articles 125 and 125 A.
The withholding taxes or levies provided for in articles 119 bis, 182 A bis, 182 B, 244 bis, 244 bis A and 244 bis B are not applicable to income and profits received or realised by a legal entity whi…
With regard to funding securities issued by foreign States, the taxable event is deferred to the time of the first negotiation of these securities. In this case, the taxable income is determined by th…
The debt securities referred to in the first paragraph of article 124 B must be registered in an account or nominative deposit with the persons referred to in article 242 ter for the assessment of inc…
…ct or investment is unwound or redeemed and regardless of when it was subscribed, subject to income tax.The products in question are exempt, whatever the duration of the contract, when it is unwound b…
…in articles 117 quater and 125 A of this code, with the exception of income expressly exempted from tax under the article 157 and those already subject to income tax, is subject to income tax in accor…
…e placement or by a société d'investissement à capital variable (open-ended investment company) are taxed when they are allocated or distributed by the absorbing entity.These provisions are applicable…
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