Encyclopedia
The actual price of realization or acquisition of other disposal of securities
The actual sale price or acquisition price of other disposal of securities — for the purposes of taxation is considered to be the actual sale (acquisition) price or other disposal of securities, unless otherwise provided in paragraph 3 of this paragraph1.
Tax Code of the Russian Federation, as amended on 2020-05-21, Article 280, subpara. 2 // RSZ RF. 2000. No. 32. Art. 3340. ↩