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Showing 61–70 of 16624 articles for “Art. US Estate Tax — basic exclusion amount”
1. Subject to the provisions of Articles 33 ter, 40 to 43 bis and 151 sexies, taxable profit is net profit, determined on the basis of the overall results of operations of any kind carried out by comp…
…otiable on a market, in a trading securities account on the assets side of their balance sheet, are taxed, until their withdrawal from the account or their disposal at the normal rate and under the co…
Income distributed by a real estate investment fund mentioned in l'article 239 nonies du présent code au titre de la fraction du résultat mentionné au 1° de l'article L. 214-51 of the Monetary and Fin…
…formalised either when the installation or site is acquired or brought into service, or during its use, is not deductible.To the extent of the costs borne directly by the company, this provision has…
1 Industrial and commercial companies that subscribe to the capital of companies that have entered into an agreement with the State under the conditions provided for in Article 1 of Ordinance no. 59-2…
I. - Insurance and reinsurance companies are authorised to set aside, free of tax, a provision relating to their credit insurance operations other than those carried out for export on behalf of the St…
…ormation, or an online press service recognised pursuant to the article 1 of law no. 86-897 of 1 August 1986 reforming the legal status of the press, largely devoted to political and general informati…
Companies that build or have built buildings intended for the purification of industrial water, in accordance with the provisions of the loi n° 64-1245 du 16 décembre 1964 as amended, may, upon comple…
…e Code or the Social Security Code that govern them are not taken into account in determining their taxable income.
Sums allocated by virtue of the provisions of the texts adopted for the application of article
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