Encyclopedia
Date of realization of securities
Date of realization of securities - the date of termination of obligations for the transfer of securities by offsetting reciprocal homogeneous claims; the date determined in accordance with paragraph 2 of article 273 of this Code - for income from redemption of debt securities...; the date of actual receipt by the taxpayer of amounts of partial redemption of the nominal value of the security during its circulation..1.
Tax Code of the Russian Federation, as amended on 2023-04-28, article 271, paragraph 3 // RSZ RF. ↩