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Showing 91–100 of 16624 articles for “Art. US Estate Tax — basic exclusion amount”
…the conditions provided for in article L. 313-7 of the Monetary and Financial Code may set aside a tax-free provision to take into account the difference between, on the one hand, the value of the la…
I. - Notwithstanding the provisions of 1 of Article 38, the taxable income of the Banque de France is determined on the basis of the accounting rules defined pursuant to Article L. 144-4 of the Moneta…
…me Fishing Code to a cooperative member takes the form of the allocation of shares in that company, taxation of the income booked in respect of these rebates by that member may, on option, be subject…
…preciation of assets leased or made available in any other form is spread over the normal period of use in accordance with the procedures laid down by decree in the Conseil d'Etat. By way of derogatio…
I. - Buildings that are incorporated into agricultural production facilities intended to meet the obligations set out in Title I of Book V of the Environmental Code relating to facilities classified f…
…r in Articles L. 3141-24 to L. 3141-27 of the French Labour Code, including the social security and tax charges relating to this allowance.As an exception to the provisions of the first paragraph and…
The depreciation of buildings and improvements erected on third-party land must be spread over the normal period of use of each item. This provision is not applicable in the case of a construction lea…
…penditure likely to be charged to an account of start-up costs, shall be allowed as a deduction for tax purposes.The same applies to expenditure incurred for the purposes indicated above by deduction…
…ssionnelle supplémentaire mentionnées à l'article L. 942-1 of the Social Security Code may set up a tax-free provision to deal with fluctuations in claims experience relating to group insurance operat…
…either directly or through a company in which they hold at least 10% of the capital, may set up a tax-free provision in an amount equal to the losses incurred during the first five years of operatio…
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