Las deudas comerciales que se originen en compra de mercancías importadas por el contribuyente domiciliado, no quedan sujetas a la condición de que habla el inciso 3o. del Artículo 72 de esta ley, siendo suficiente para su reconocimiento como deducción del patrimonio el que estén estabilizadas en los libros del contribuyente.
Ley 81 de 1960 →In force
Article 74
Ley 81 de 1960 · Reorgánica del Impuesto sobre la Renta
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Text of the article
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Constitutional history
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