º. De acuerdo con las normas generales del Decreto 2053 de 1974, la suma deducible calculada como se establece en el artículo 2º del presente Decreto podrá llevarse a mayor costo del bien.
Decreto 331 de 1976 →In force
Article 4
º
Decreto 331 de 1976 · Por el cual se dictan disposiciones reglamentarias en materia del impuesto sobre la renta y complementarios
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