º. Están sometidas al impuesto sobre la renta las personas naturales y jurídicas, las sociedades de hecho y las ordinarias de minas, las sucesiones, las comunidades ordinarias organizadas y las asignaciones y donaciones modales.
Ley 81 de 1960 →In force
Article 3
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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