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Practical manual for Income Tax 2021.

Examples

  1. Example 1: Determination of the amount of the gain derived from the onerous transfer of a property acquired prior to December 31, 1994
  2. Example 2: Determination of the amount of gain derived from the onerous transfer of listed shares acquired prior to December 31, 1994
  3. Example 3: Determination of the amount of gain not derived from the transfer of assets