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Law No 26 Mar 31 1957
SPECIAL MEASURES FOR THE INHERI
CHAPTER HI SPECIAL MEASURES FOR THE CORPO
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55 paragraph accounting period concerned accounting period covering acquired acquisition cost allowable limit amount computed amount equivalent amount obtained amount of receipts apply mutatis mutandis applying the provision Article 10 paragraph Article 21 blue return business income Cabinet Order computed in accordance computing the business computing the income Corporation Tax Law covering the day December 31 depreciation charges designated period disbursed excluding export transactions expropriation filing a blue final return Finance Ordinance foreign means graph hereinafter referred included in necessary Income Tax Law individual Law Law limit of depreciation machines and equipments manufactured March 31 Ministry of Finance necessary expenses notwithstanding the provision number of months Old Law paragraph 1 item period from April pertaining preceding Article preceding paragraph prescribed by Cabinet prescribed by Ministry provision of Article provision of paragraph registration tax respective items revised return Special depreciation Special Measures Special Taxation Measures substitute assets thereof tion total sum transfer