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Showing 761–770 of 16624 articles for “Art. US Estate Tax — basic exclusion amount”
…ubject to a levy at the rates set out in III bis.This provision does not apply to disposals of real estate made by natural or legal persons or bodies mentioned in the first paragraph, which operate an…
…Article 36 of law no. 66-879 of 29 November 1966 does not fall within the scope of corporate income tax, even when these companies have adopted the status of cooperative; each of their members is pers…
…cope of 1 of article 206, but each of their members is personally liable, for the share of the surpluses corresponding to its rights in the grouping, either to income tax or to corporation tax if it i…
The healthcare cooperation groupings mentioned in articles L. 6133-1 and L. 6133-4 of the Public Health Code and the social and medico-social cooperation groupings mentioned in
I. - Real estate investment funds are undertakings for collective real estate investment and professional undertakings for collective real estate investment, referred to in paragraph 3 of sub-section…
…cing, from the persons who ensure the payment, a sworn statement to the effect that their reference tax income as shown on the tax notice drawn up in respect of the income for the penultimate year pre…
…perty leased under a finance lease entered into with a société immobilière pour le commerce et l'industrie is less than the difference between the value of the property when the agreement was signed a…
…e applicable to lessees who acquire buildings leased to them by companies or bodies other than real estate companies for commerce and industry. A decree sets out the terms and conditions for applying…
…or sharing of a good or service shall provide, at the time of each transaction, information on the tax and social security obligations incumbent on people who carry out commercial transactions throug…
The articles 238 septies A, 238 septies B, 238 septies C and 238 septies E apply to units in debt securitisation funds where their term on issue is more than five years.
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