El artículo 52 del Estatuto Tributario queda así:
"Artículo 52. Incentivo a la Capitalización Rural (ICR). El Incentivo a la Capitalización Rural (ICR) previsto en la Ley 101 de 1993, no constituye renta ni ganancia ocasional".
Ley 788 de 2002 →In force
Article 20
Ingresos No Constitutivos De Renta Ni De Ganancia Ocasional
Ley 788 de 2002 · por la cual se expiden normas en materia tributaria y penal del orden nacional y territorial; y se dictan otras disposiciones.
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