Expenses of newly created and reorganized organizations
2.1. For the purposes of this chapter, the expenses of newly established and reorganized organizations shall be deemed to be the cost (remaining value) of property, tangible and intangible rights with monetary valuation, and (or) obligations acquired in accordance with succession upon reorganization of legal entities, which were acquired (created) by the reorganized organizations prior to the date of completion of the reorganization. The cost of property, tangible and intangible rights with monetary valuation is determined based on data and documents from the tax accounting of the transferring party as of the date of transfer of ownership of such property, tangible and intangible rights.
(as amended by Federal Law No. 224-FZ dated November 26, 2008)
Expenses of newly established and reorganized organizations are also recognized as expenses (and in cases provided for by this Code, losses) stipulated in Articles 255, 260 - 268, 275, 275.1, 279, 280, 283, 304, 318 - 320 of this Chapter, incurred by the reorganized organizations to the extent that they were not taken into account in forming the tax base. For purposes of taxation, these expenses are accounted for by the successor organizations in accordance with the procedures and conditions provided in this Chapter. The composition of such expenses and their valuation are determined based on data and documents from the tax accounting of the reorganized organizations as of the date of completion of the reorganization (the date of entry of termination of activities of each legal entity being joined - in the case of reorganization by way of merger)
Source: "Tax Code of the Russian Federation (Part Two)" dated 05.08.2000 No. 117-FZ (as amended on 03.12.2012)
Морфология
Род
Понятие «расходы вновь созданных и реорганизованных организаций» мужского рода.
Склонение и число
| Падеж | Единственное число | Множественное число |
|---|---|---|
| Р | расхода вновь созданных и реорганизованных организаций | расходов вновь созданных и реорганизованных организаций |
| Д | расходу вновь созданных и реорганизованных организаций | расходам вновь созданных и реорганизованных организаций |
| В | расход вновь созданных и реорганизованных организаций | расходы вновь созданных и реорганизованных организаций |
| Т | расходом вновь созданных и реорганизованных организаций | расходами вновь созданных и реорганизованных организаций |
| П | расходе вновь созданных и реорганизованных организаций | расходах вновь созданных и реорганизованных организаций |