Encyclopedia
Date of Realization of Real Estate
Date of realization of real estate — is considered the date of transfer of real estate to the acquirer of this property by means of a bill of delivery or another document confirming the transfer of real estate1.
Tax Code of the Russian Federation, as amended on 2023-04-28, Article 271, paragraph 3 // Official Gazette of the Russian Federation. 2000. No. 32. Art. 3340. ↩