En caso de liquidación de sociedades distintas de las anónimas o en comandita por acciones, el valor de costo y el carácter de movibles o inmobilizadas de la especies cuya enajenación de origen a renta para la primitiva sociedad, se conservarán, para efectos fiscales, respecto de la persona o entidad a quien pasen tales especies a título de adjudicación.
Ley 81 de 1960 →In force
Article 28
Ley 81 de 1960 · Reorgánica del Impuesto sobre la Renta
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