On Amendments To Article 251, Part Two Of The Tax Code Of The Russian Federation

Original Language Title: О внесении изменения в статью 251 части второй Налогового кодекса Российской Федерации

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RUSSIAN FEDERATION FEDERAL LAW on amendments to Article 251, part two of the tax code of the Russian Federation adopted by the State Duma on February 20, 2009 years March 4, 2009 approved by the Federation Council of the year Article 1 paragraph 1 of Article 251, part two of the tax code of the Russian Federation (collection of laws of the Russian Federation, 2000, no. 32, p. 3340; 2001, no. 33, p. 3413; 2002, N 22 , art. 2026; 2003, N 1, art. 2, 6; N 28, art. 2886; N 52, art. 5030; 2004, N 27, art. 2711; N 34, art. 3520; 2005, N 1, art. 30; N 24, art. 2312; N 52, art. 5581; 2006, N 31, art. 3443; (N) 45, St. 4627; 2007, N 1, art. 39; N 22, art. 2563; N 31, art. 3991, 4013; N 49, St. 6045, 6071; N 50, art. 6237, 6245; 2008, N 27, art. 3126; N 48, art. 5519; N 49, St. 5723; N 52, art. 6237; 2009, N 1, art. 31) modified by adding subparagraph 3-2 as follows: "3-2) in the form of property contribution from the Russian Federation in the State property of the Corporation or Foundation, established by the Russian Federation on the basis of the Federal law, the formation of authorized capital of which is not foreseen;".
Article 2 1. This federal law shall enter into force on the day of its official publication.
2. The provisions of subparagraph 3 of paragraph 1 of article 2-251, part two of the tax code of the Russian Federation (as amended by this federal law) applies to legal relations that arise in determining the tax base since January 1, 2007 year.
Russian President Dmitry Medvedev in Moscow, the Kremlin March 14, 2009 N 36-FZ

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