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Showing 41–50 of 16624 articles for “Art. US Estate Tax — basic exclusion amount”
…021 under the conditions and within the limits mentioned in 9° of 1 of article 39 do not constitute taxable income for the lessor. The application of this article does not prevent the deduction of exp…
Income from housing let to their members by non-trading property companies for progressive home ownership operating in accordance with articles L. 443-6-2 to L. 443-6-13 of the construction and housin…
…a) Repair and maintenance expenses actually borne by the owner;a bis) Insurance premiums;a ter) The amount of expenses borne on behalf of the tenant by the owner for which the latter has been unable t…
…cle when the following conditions are met:1° The guarantor and the beneficiary of the guarantee are taxable on their profits according to a real tax regime;2° The remittances relate to the financial s…
Subject to the provisions of article 151 quater, rents and services of any kind that constitute the price of a construction lease entered into under the conditions provided for by the
…re the lending period covers the date of payment of the income attached to the securities lent, the amount of the remuneration may not be less than the value of the income waived by the lender. The po…
Net property income is equal to the difference between the amount of gross income and total property expenses.
…t or unbuilt, is the subject of a long lease for a period of at least eighteen years, the lessee is taxed as the owner on the income received, after taking into account the expenses incurred. This inc…
I. - For the purposes of income tax, the profits made by the following natural persons are also deemed to be industrial and commercial profits:1° Persons who, on a regular basis, purchase, in their ow…
For the purposes of determining the taxable property income of persons liable for value added tax on the rental of their buildings, gross receipts and deductible expenditure relating to the buildings…
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