Encyclopedia

Sum


The amount — for the purposes of this chapter, amounts reflected as part of the taxpayer's income are not subject to being included again in his income1.

  1. Federal Law No. 57-FZ dated May 29, 2002, "On Making Amendments and Additions to Part Two of the Tax Code of the Russian Federation and Certain Legislative Acts of the Russian Federation" dated May 29, 2002, as amended on November 27, 2017, Article 1, paragraph 53 // Official Gazette of the Russian Federation. 2002. No. 22. Item 2026. ↩

Laws with commentary

Codes and federal laws