En ningún caso el valor de los bienes intangibles o goodwill fijado por la división de impuestos nacionales excederá del cincuenta por ciento(50%) del patrimonio liquido fiscal del contribuyente en el año gravable anterior a aquel en que deba empezar a aceptarse fiscalmente.
Ley 81 de 1960 →In force
Article 67
Ley 81 de 1960 · Reorgánica del Impuesto sobre la Renta
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