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Date of transfer to state or municipal ownership of objects of social, engineering, utility, and transport infrastructure
Date of transfer to state or municipal ownership of objects of social, engineering, utility and transport infrastructure — in accordance with expenditures on the creation of objects of social, engineering, utility and transport infrastructure, transferred free of charge to state or municipal ownership1.
Tax Code of the Russian Federation, as amended on 2022-08-01, Article 272, subpara. 11 // RSZ RF. 2000. No. 32. Art. 3340. ↩