RUSSIAN FEDERATION FEDERAL LAW amending Article 251 of Part Two of the Tax Code of the Russian Federation adopted by the State Duma on 1 November 2011 Approved by the Federation Council on 9 November 2011 Article 1 Article 251, paragraph 1, subsection 14, part two Tax Code of the Russian Federation (Legislative Assembly Russian Federation, 2000, 3340; 2001, N 33, Art. 3413; 2002, N 22, Text 2026; 2003, N 1, est. 2, 6; N 28, est. 2886; N 52, sect. 5030; 2004, N 27, sect. 2711; N 34, st. 3520; 2005, N 1, est. 30; N 24, est. 2312; N 52, sect. 5581; 2006, N 31, sect. 3443; N 45, sect. 4627; 2007, N 1, sect. 39; N 22, sect. 2563; N 31, st. 3991, 4013; N 49, sect. 6045, 6071; N 50, sect. 6237, 6245; 2008, N 27, sect. 3126; N 48, sect. 5519; N 49, sect. 5723; N 52, 6237; 2009, N 1, sect. 31; N 11, est. 1265; N 29, st. 3598; N 48, sect. 5731; N 51, est. 6153, 6155; N 52, sect. 6455; 2010, N 19, sect. 2291; N 32, sect. 4298; N 47, sect. 6034; N 49, sect. 6409; 2011, N 1, st. 9, 21; N 27, est. 3881; N 30, est. 4583, 4587, 4597) change by adding the following paragraph to the following paragraph: " in the form of owners of apartment buildings in multi-apartment houses on account of the management of multi-apartment houses of owners ' associations Housing, housing, housing cooperatives and other specialized consumer cooperatives, managers of organizations to finance repair, overhaul of the common property of apartment buildings; ". Article 2 This federal law enters into force One month from the date of its official publication, but not earlier than the first number of tax period on income tax of the organizations. President of the Russian Federation Dmitry Medvedev Moscow, Kremlin November 16, 2011 N 320-FZ
