Inventory value of property recognized as a taxable object and owned in undivided joint ownership without determination of shares – definition and meaning of "Inventory value of property recognized as a taxable object and owned in undivided joint ownership without determination of shares"

The inventory value of property recognized as a taxable object and owned in joint common ownership without the determination of shares is determined as a portion of the inventory value of such property proportional to the number of owners of this property (ceased to be effective from 2009-12-17)¹.

48. Art. 5733.

Federal Law No. 283-FZ dated 28.11.2009, "On Amending Certain Legislative Acts of the Russian Federation" dated 28.11.2009, as amended on 2009-11-28, Article 1, subpara. a, ceased to be effective from 2009-12-17 // RSZ RF. 2009. No. ↩