37+ grantor tax information letter sample
IFRIC 12 clarifies how certain aspects of existing IASB literature are to be applied to arrangements whereby a government or other public sector body contracts with a private operator to develop or upgrade operate and maintain the grantors infrastructure assets such as roads bridges tunnels airports energy distribution networks prisons or hospitals. The provisions of Section 39B notwithstanding a final tax of six percent 6 based on the gross selling price or current fair market value as determined in accordance with Section 6E of this Code whichever is higher is hereby imposed upon capital gains presumed to have been realized from the sale.
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D Capital Gains from Sale of Real Property.
. 1 In General.
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