Profit
Profit for the purposes of this chapter shall be deemed as follows:
1) for Russian organizations that are not participants in a consolidated group of taxpayers, - income received, reduced by the amount of expenses incurred, which are determined in accordance with this chapter;
(as amended by Federal Laws No. 57-FZ dated May 29, 2002, No. 321-FZ dated November 16, 2011)
2) for foreign organizations conducting activities in the Russian Federation through permanent establishments, - income received through these permanent establishments, reduced by the amount of expenses incurred by these permanent establishments, which are determined in accordance with this chapter;
(as amended by Federal Law No. 57-FZ dated May 29, 2002)
3) for other foreign organizations - income received from sources within the Russian Federation. The income of these taxpayers is determined in accordance with Article 309 of this Code;
(as amended by Federal Law No. 57-FZ dated May 29, 2002)
4) for organizations - participants of the consolidated group of taxpayers - the amount of consolidated group participants' total profit attributable to this participant and calculated in accordance with paragraph 1 of article 278.1 and paragraph 6 of article 288 of this Code
Source: "Tax Code of the Russian Federation (Part Two)" from 05.08.2000 No. 117-FZ (as amended on 03.12.2012)