Expired-the Federal law dated 06.08.2001 g. N 110-FZ RUSSIAN FEDERATION federal law on amendments to article 2 of the law of the Russian Federation "about tax on profit of enterprises and organizations" adopted by the State Duma May 14, 1997 year approved by the Federation Council June 10, 1997 year Article 1. Paragraph 13 of article 2 of the law of the Russian Federation "about tax on profit of enterprises and organizations" (records of the Congress of people's deputies of the Russian Federation and the Supreme Soviet of the Russian Federation, 1992, no. 11, p. 525; N 34, art. 1976; 1993, N 4, art. 118; Collection of laws of the Russian Federation, 1994, no. 32, St. 3304; 1995, N 18, art. 1592; N 26, art. 2402; 1996, N 1, art. 4, 20; 1997, no. 3, art. 357) shall be amended as follows: "13. With the increase of the Charter capital of a joint-stock company in connection with the re-assessment of the funds being carried out by the decision of the Government of the Russian Federation, not taxable cost an extra received legal entity-a shareholder of shares distributed between the decision of the general meeting of shareholders in proportion to the number of shares belonging to them or the difference between the nominal value of new shares received in lieu of the original, and the original face value of the shares of the shareholder.
Profit from the sale of legal entity-a shareholder received as a result of the distribution or increasing the nominal value of the shares is defined as the difference between the original fare paid and the implementation of these actions. In case of sale of shares specified profit is taxed on the profit in accordance with this Act. ".
Article 2. This federal law shall enter into force on the day of its official publication.
The President of the Russian Federation, b. Yeltsin, Kremlin, Moscow, N 92 June 28, 1997-FZ