Son derechos apreciables en dinero, para los efectos de esta ley, los derechos reales y personales, al tenor de los artículos 665 y 666 del Código Civil, en cuanto sean susceptibles de ser utilizados en cualquier forma para la obtención de una renta.
Ley 81 de 1960 →In force
Article 62
Ley 81 de 1960 · Reorgánica del Impuesto sobre la Renta
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Text of the article
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Constitutional history
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