Home / Dz.U. 1985 nr 51 poz. 264

Council of Ministers Regulation of October 4, 1985, amending the regulation on the types of costs and losses considered unjustified in the income taxation of socialized economic units.

Rozporządzenie Rady Ministrów z dnia 4 października 1985 r. zmieniające rozporządzenie w sprawie rodzajów kosztów i strat uznanych za nieuzasadnione przy opodatkowaniu podatkiem dochodowym jednostek gospodarki uspołecznionej.

not in forceELI: DU/1985/264ISAP ↗

Type

Regulation (Rozporządzenie)

Status

not in force - legal basis repealed (nieobowiązujący - uchylona podstawa prawna)

Announced

1985-10-04

Entry into force

1986-01-01

Texts

Official publication (PDF, authentic) ↗

Keywords

income tax

Related acts

Amended Acts (1)

Regulation of the Council of Ministers of January 21, 1985, on the types of costs and losses considered unjustified in the income taxation of socialized economy units. · 1986-01-01

Legal Basis (1)

Law of February 26, 1982, on the taxation of socialized economy entities.

Legal Basis from Art. (1)

Law of February 26, 1982, on the taxation of socialized economy entities. · art. 35 ust. 2

Repeals Resulting From (1)

Act of January 8, 1993, on value added tax and excise tax. · 1993-07-05

Acts referring to this act

Acts Declared Repealed: Act of January 8, 1993, on value added tax and excise tax.
Implementing Regulations: Law of February 26, 1982, on the taxation of socialized economy entities.
Amending Acts: Regulation of the Council of Ministers of January 21, 1985, on the types of costs and losses considered unjustified in the income taxation of socialized economy units.