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Showing 61–70 of 12278 articles for “Art. US Estate Tax — QDOT”
…cation manipulators, programmable in three or more axes, which are fixed or mobile and intended for use in industrial automation applications, acquired or created between 1 October 2013 and 31 Decembe…
…agraph apply to financial years beginning on or after 1 January 1992. The depreciation deducted for tax purposes by the co-ownership in respect of previous financial years is divided between the co-ow…
…50 % de leur prix de coût. The residual value of the buildings may be depreciated over their normal useful life. The provisions of this article apply to buildings completed before 31 December 1990 pro…
1. The depreciation of capital goods, other than residential buildings, building sites and premises used for the exercise of the profession, acquired or manufactured as from 1st January 1960 by indust…
…tary professional retirement mentioned in article L. 942-1 of the Social Security Code may set up a tax-free provision to deal with the overall management loss relating to all life, nuptial, natal and…
The coefficients used to calculate the declining balance depreciation are increased to 2, 2, 5 and 3 respectively depending on whether the normal useful life of the equipment is three or four years, f…
…hat appear on a list drawn up by joint order of the Minister for the Budget and the Minister for Industry, acquired or manufactured before 1 January 2011 may be subject to exceptional depreciation ove…
Additive manufacturing equipment acquired or created between 1 October 2015 and 31 December 2017 may be subject to exceptional depreciation over twenty-four months from the date on which it is brought…
Non-repayable assistance provided to sociétés d'habitations à loyer modéré, sociétés de crédit immobilier and companies or bodies whose purpose is the construction of residential buildings and whose l…
…ctivities carried out over the same period.The first annual instalment of exceptional depreciation must be taken no later than during the third financial year following that of the construction, acqui…
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