ARTICULO 22 . El artículo 347 del Estatuto Tributario queda así: "Artículo 347. Valores a excluir del ajuste del patrimonio . Del patrimonio líquido se debe excluir el valor patrimonial neto correspondiente a activos tales como "good-will", "Know-How", valorizaciones y demás intangibles que sean estimados o que no hayan sido producto de una adquisición efectiva."
Decreto 2911 de 1991 →Struck down
Article 22
Decreto 2911 de 1991 · por el cual se sustituye el Título V del Libro Primero del Estatuto Tributario, que se refiere al sistema de ajustes integrales por inflación.
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