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Income from the sale of real estate
Income from the sale of real estate is determined based on the transaction price, information about which is obtained by the tax authority in accordance with Article 85 of this Code, taking into account the peculiarities provided for in paragraph 2 of this article1.
Tax Code of the Russian Federation, as amended on August 8, 2024, Article 214.10, paragraph 3 // Official Gazette of the Russian Federation. 2000. No. 32. Art. 3340. ↩