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The total amount of income from transactions for the calendar year


The total amount of income from transactions for the calendar year is determined by summing up the amounts of income received from such transactions with one person (associated parties) for the calendar year, taking into account the order of recognizing income established by Chapter 25 of this Code (ceased to be in force as of May 1, 2019)1.

  1. Tax Code of the Russian Federation. Part one dated July 31, 1998, as amended on January 1, 2019, Article 105-14, paragraph 9, ceased to be in force as of May 1, 2019 // Official Gazette of the Russian Federation. 1998. No. 31. Art. 3824. ↩

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