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Showing 31–40 of 16624 articles for “Art. US Estate Tax — basic exclusion amount”
…se ou étrangère, ayant ou non leur domicile fiscal en France, qui recueillent des bénéfices ou revenus dont l'imposition est attribuée à la France par une convention internationale relative aux double…
The rules governing taxation, the basis of assessment and the settlement of tax, as well as those concerning the filing of returns, provided for by the present code with regard to income tax for marri…
If the financial year ending in the year of taxation extends over a period of more or less than twelve months, the tax is nevertheless assessed on the basis of the results of that financial year. If n…
I. - (Repealed).II. - Income from dwellings where the owner reserves the use of the property is not subject to income tax.This exemption also applies to premises included in agricultural holdings and…
…le 15-II, the gross income of buildings or parts of buildings which the owner reserves the right to use is made up of the amount of rent that they could produce if they were let. It is assessed by com…
For the purposes of income tax, profits made by natural persons from the exercise of a commercial, industrial or craft profession are deemed to be industrial and commercial profits. The same applies,…
…e loss or profit corresponding to this difference is, for the purposes of determining the company's taxable income, spread over the period remaining until redemption. Where several redemption dates ar…
Subject to the provisions of
Rents and services of any kind that constitute the price of a rehabilitation lease concluded under the conditions provided for by articles
…e securities concerned at the time of their acquisition to the purchase price of these securities plus or minus the profits or losses defined above, recognised in respect of previous financial years;…
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