RUSSIAN FEDERATION FEDERAL LAW on amendments to article 256 of part two of the tax code of the Russian Federation adopted by the State Duma on July 31, 2004 the year approved by the Federation Council August 8, 2004 year Article 1 paragraph 1 of article 256 of part two of the tax code of the Russian Federation (collection of laws of the Russian Federation, 2000, no. 32, p. 3340; 2002, N 22, art. 2026; N 30, art. 3027; 2003, N 1, art. 6) modification, adding a paragraph to read: "Amortiziruemoe property received by the investor from the owner of the property in accordance with the legislation of the Russian Federation on investment agreements in the field of the provision of municipal services, depreciated this Organization during the period of validity of an investment agreement in the manner prescribed by this chapter.".
Article 2 this federal law shall enter into force on January 1, 2005 onwards, but not before the 1-St of the next tax period for income tax organizations.
The President of the Russian Federation v. Putin Kremlin, Moscow, N August 20, 2004 110-FL