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Showing 321–330 of 12278 articles for “Art. US Estate Tax — QDOT”
…ies in access to care, defined pursuant to Article L. 1434-4 of the same code is exempt from income tax up to sixty days of duty per year.
…panies or groupings falling within the articles 8 to 8 ter, whose assets are mainly made up of real estate or rights relating to such property, are subject exclusively to the tax regime provided for i…
…erty or that the property has been held for more than twenty-two years. In this case, the flat-rate tax provided for in article 150 VI is not due.
…icles L. 251-1 to L. 251-8 of the Code de la construction et de l'habitation is accompanied by a clause providing for the transfer of ownership of the land to the lessee in return for payment of a ren…
I. - The gross capital loss realised on the property or rights designated in articles 150 U to 150 UC is not taken into account.II. - In the event of the sale of a property acquired by successive frac…
…rovisions specific to professional profits, capital gains realised by natural persons domiciled for tax purposes in France within the meaning of Article 4 B, directly or through an intermediary, on th…
I. - A declaration, in accordance with a model drawn up by the administration, records the items used to calculate the income tax relating to the capital gain and, where applicable, the items used to…
…er for valuable consideration of all or part of the rights representing property or rights in the trust estate for the portion of these rights which relates to property or rights mentioned in articles…
The tax deferrals referred to in articles 151 octies to 151 nonies are maintained in the event of the deferral or suspension of taxation of capital gains arising on the occasion of events deemed to pu…
I. For the purposes of determining industrial and commercial profits and the profits of non-commercial professions, the salary of the spouse actually participating in the exercise of the profession ma…
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