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Showing 461–470 of 16624 articles for “Art. US Estate Tax — basic exclusion amount”
1. An income tax reduction is introduced for taxpayers domiciled in France within the meaning of Article 4 B who invest in Guadeloupe, Guyana, Martinique, Mayotte, La Réunion, Saint-Pierre-et-Miquelon…
…the application of articles 199 undecies A, 199 undecies C and 199 novovicies and exclude certain business sectors from tax reduction entitlements under articles 199 undecies B, 217 undecies, 217 duo…
1. Where they are not taken into account for the assessment of income in the various categories, the sums paid by a taxpayer domiciled in France within the meaning of article 4 B for:a) The employment…
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I. - 1. The sum of the income tax reductions mentioned in Articles 199 undecies A, 199 undecies B and 199 undecies C and the carryovers of these tax reductions, which may be offset for a taxpayer in r…
…same conditions and subject to the same penalties to cash subscriptions to the capital of socially useful companies mentioned in article L. 3332-17-1 du code du travail, subject to the following rese…
Taxpayers, domiciled in France within the meaning of Article 4 B and who are accommodated in an establishment or in a service mentioned in 6° of I of Article L. 312-1 of the code de l'action sociale e…
I.-1. Taxpayers resident in France for tax purposes may benefit from a reduction in their income tax equal to 18% of payments made in respect of cash subscriptions to the initial capital or capital in…
…hether or not it is the result of a joint application, has become final, are eligible for an income tax reduction when they come from persons domiciled in France within the meaning of l'article 4 B. T…
1. a. Taxpayers who own, rent or occupy free of charge a dwelling located in France, used as their main residence, may benefit from an income tax credit for expenditure on the installation or replacem…
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