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Practical manual for Income Tax 2019.

Chapter 4. Returns on capital assets

  1. Returns on capital assets
  2. Full returns
  3. Estimated real estate capital returns and related transactions
  4. Deductible expenses
  5. Non deductible expenses
  6. Net performance
  7. Net Yield Reductions
  8. Minimum computable income in case of relationship
  9. Reduced net yield
  10. Individualization of real estate capital returns
  11. Temporary imputation of real estate capital returns
  12. Real estate declaration
  13. Practical case