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Showing 741–750 of 12278 articles for “Art. US Estate Tax — QDOT”
…of undeveloped land or a similar asset within the meaning of A of article 1594-0 G may, for income tax or corporation tax purposes, be applied, at the request of the taxpayer, to the income for the y…
…uodecies apply when the transfer takes place at least two years after the acquisition. However, the tax deferral may not exceed five years. Articles 238 nonies to 238 duodecies do not apply to capital…
…the articles 39 duodecies to 39 quindecies and realised on the disposal of inland waterway vessels used for the transport of goods, in operation by a river transport company or by a company whose bus…
…s définies à Article 239 ter, the capital gain generated is, for the purposes of determining income tax or corporation tax, taxed in respect of the year of the last disposal by the company of the buil…
…ssue of a bond provides for partial or total capitalisation of interest, the premium or interest is taxed after distribution by annual instalments.Each annual instalment is taxed in the name of the ho…
…bject to the articles 39 duodecies to 39 quindecies and realised in the context of a commercial, industrial, craft, liberal or agricultural activity on the occasion of the transfer of a sole proprieto…
…ngs of members or shareholders with a view to the appropriation of profits for each financial year must mention the amount of dividends that have been distributed in respect of the previous three fina…
…ubject to a levy at the rates set out in III bis.This provision does not apply to disposals of real estate made by natural or legal persons or bodies mentioned in the first paragraph, which operate an…
…Article 36 of law no. 66-879 of 29 November 1966 does not fall within the scope of corporate income tax, even when these companies have adopted the status of cooperative; each of their members is pers…
…cope of 1 of article 206, but each of their members is personally liable, for the share of the surpluses corresponding to its rights in the grouping, either to income tax or to corporation tax if it i…
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