Salvo disposición expresa en contrario, las disposiciones de esta Ley y las del Decreto 1366 de 1967 regirán a partir del año gravable de 1967.
Ley 63 de 1967 →In force
Article 40
Ley 63 de 1967 · Por la cual se dictan normas contra la evasión y el fraude a los impuestos sobre la renta, complementarios, especiales y sucesorales
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