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Showing 751–760 of 16624 articles for “Art. US Estate Tax — basic exclusion amount”
Profits made by de facto companies shall be taxed in accordance with the rules laid down in this Code for joint ventures.
…ion of all or part of the settlor's rights representing the assets or rights transferred into the trust assets which are not entered on the balance sheet of a company, the results of the trust assets…
…close of the first financial year opened as from 1 January 1993, the result of the disposal is for tax purposes calculated in relation to their acquisition cost, including the amount of income acquir…
…of undeveloped land or a similar asset within the meaning of A of article 1594-0 G may, for income tax or corporation tax purposes, be applied, at the request of the taxpayer, to the income for the y…
…uodecies apply when the transfer takes place at least two years after the acquisition. However, the tax deferral may not exceed five years. Articles 238 nonies to 238 duodecies do not apply to capital…
…the articles 39 duodecies to 39 quindecies and realised on the disposal of inland waterway vessels used for the transport of goods, in operation by a river transport company or by a company whose bus…
…s définies à Article 239 ter, the capital gain generated is, for the purposes of determining income tax or corporation tax, taxed in respect of the year of the last disposal by the company of the buil…
…ssue of a bond provides for partial or total capitalisation of interest, the premium or interest is taxed after distribution by annual instalments.Each annual instalment is taxed in the name of the ho…
…bject to the articles 39 duodecies to 39 quindecies and realised in the context of a commercial, industrial, craft, liberal or agricultural activity on the occasion of the transfer of a sole proprieto…
…ngs of members or shareholders with a view to the appropriation of profits for each financial year must mention the amount of dividends that have been distributed in respect of the previous three fina…
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