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Showing 791–800 of 16624 articles for “Art. US Estate Tax — basic exclusion amount”
…b of article 39 quinquies D are exempt from any reintegration on the occasion of the disposal of industrial and commercial property leased under a finance lease with an effective term of at least fift…
…ns of this article cease to apply to securities or rights issued as from 1 January 1993 and held by taxpayers other than those mentioned in V of article 238 septies E. V. - Where the securities or rig…
…stripping transactions referred to in I, the redemption premium and the interest paid each year are taxed in respect of each financial year after an actuarial apportionment when the premium exceeds 10…
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Limited liability companies carrying on an industrial, commercial, craft or agricultural activity, and formed solely between persons related in the direct line or between brothers and sisters, as well…
…rticle 39. Where the lessee purchaser has acquired the rights attached to the contract from a previous lessee, the cost price of the buildings and that of the land as defined in the first paragraph ar…
When a legal entity liable to corporation tax has the purpose of transferring the use of movable or immovable property to its members free of charge, the net value of the benefit in kind thus granted…
…n 2° of 3 of the aforementioned article 158. Proof of this identification is kept available for the tax authorities.
The provisions of articles 238 decies et 238 undecies are applicable to contributions and exchanges made after the promulgation of the Land Orientation Law n° 67-1253 of 30 December 1967.
…set by ministerial order, for the system applicable to capital companies. In this case, the income tax due by the partners in name, general partners, co-participants, the sole partner of a limited li…
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