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Practical Income Manual 2019.
Chapter 13. Determination of the taxpayer's income subject to tax: liquidable base
Reductions in the general tax base

Practical Income Manual 2019.

Reductions for compensatory pensions and annuities for food

Compensatory pensions in favor of the spouse
Annuities for food in favor of people other than children
Special case: compensatory pension and annuities for food without distinction

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Updated webpage: October 18, 2023