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Showing 181–190 of 16624 articles for “Art. US Estate Tax — basic exclusion amount”
In the event of a change from the taxation system provided for in article 64 bis to an actual taxation system, the receivables shown in the opening balance sheet for the first financial year subject t…
A decree sets out the conditions for application of
1. The exceptional income of a farmer subject to a real taxation system may, by option, be attached, in equal fractions, to the results of the financial year in which it is realised and of the six fol…
Capital gains realised on the disposal of land for forestry use or forest stands are subject to income tax under the conditions set out in the articles 150 U to 150 VH when the activity of exploitatio…
…Government pursuant to I of article 14 of the amending finance law for 2002 (no. 2002-1050 of 6 August 2002) and, notwithstanding 1° of the article 81 of this code, the function allowance defined in…
…to be profits from the liberal professions, offices and positions whose holders do not have the status of traders and from all occupations, lucrative exploitations and sources of profits not attached…
…ved under the conditions and within the limits mentioned in 9° of 1 of article 39 do not constitute taxable income for the person who has waived the right to receive them.
…paid by or on behalf of social security and mutualité sociale agricole bodies are subject to income tax in accordance with the rules applicable to salaries and wages, with the exception of the fractio…
For the income tax base for which maternal assistants and family assistants governed by the articles L. 421-1 et seq and L. 423-1 et seq. of the Social Action and Family Code, the gross income to be t…
…ned in Article 2 of the aforementioned Order no. 58-1210 of 13 December 1958, are subject to income tax in accordance with the rules applicable to salaries and wages.The same applies to the allowances…
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