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Showing 351–360 of 16624 articles for “Art. US Estate Tax — basic exclusion amount”
…carried out at the time of the contribution of such rights or shares to a company subject to a real taxation system may be subject to a tax deferral under the conditions set out in II. However, in the…
…the holding period is deducted:1° In the case of a disposal of assets or rights carried out by a trust, from the date of acquisition of these assets or rights by the trust or, if the assets or rights…
…ies to 39 quindecies, other than those mentioned in III, realised in the course of a commercial, industrial, craft, liberal or agricultural activity, are exempt when the following conditions are met:1…
I. - For the purposes of calculating industrial and commercial profits and profits from non-commercial occupations, contributions to compulsory basic or supplementary family allowance and old age insu…
I. - 1. When an industrial or commercial business extends its activity to operations whose results fall into the category of agricultural profits or profits from non-commercial professions, these resu…
…I of Article 154 bis in the form of replacement income are taken into account when determining the taxable income of their beneficiary.Daily allowances paid by social security organisations to people…
I. - For the determination of income tax bases, the contribution provided for in article L. 136-1 of the Social Security Code in respect of earned income and replacement income or that relating to the…
I. - Contributions paid by farm or agricultural business managers under the group insurance contracts provided for in 2° of article L. 144-1 of the Insurance Code including those managed by an institu…
Taxpayers aged over sixty-five on 31 December of the tax year, or meeting one of the disability conditions mentioned in article 195, may deduct an amount of:- €2,620 from their net overall income if t…
Sums allocated to shareholders of open-ended investment companies and open-ended real estate investment companies mentioned in 3° nonies of the article 208 for the repurchase of their shares are not c…
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