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Showing 21–30 of 12278 articles for “Art. US Estate Tax — QDOT”
I. - (Repealed).II. - Income from dwellings where the owner reserves the use of the property is not subject to income tax.This exemption also applies to premises included in agricultural holdings and…
…le 15-II, the gross income of buildings or parts of buildings which the owner reserves the right to use is made up of the amount of rent that they could produce if they were let. It is assessed by com…
For the purposes of income tax, profits made by natural persons from the exercise of a commercial, industrial or craft profession are deemed to be industrial and commercial profits. The same applies,…
…e loss or profit corresponding to this difference is, for the purposes of determining the company's taxable income, spread over the period remaining until redemption. Where several redemption dates ar…
Subject to the provisions of
Rents and services of any kind that constitute the price of a rehabilitation lease concluded under the conditions provided for by articles
…e securities concerned at the time of their acquisition to the purchase price of these securities plus or minus the profits or losses defined above, recognised in respect of previous financial years;…
…021 under the conditions and within the limits mentioned in 9° of 1 of article 39 do not constitute taxable income for the lessor. The application of this article does not prevent the deduction of exp…
Income from housing let to their members by non-trading property companies for progressive home ownership operating in accordance with articles L. 443-6-2 to L. 443-6-13 of the construction and housin…
…he co-ownership, provided for in article 14-1 of law no. 65-557 of 10 July 1965 laying down the status of co-ownership of built-up properties, borne by the owner, less the amount of provisions deducte…
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