La deducción de que tratan los artículos 48 del Decreto 2053 de 1974 y 5 del Decreto 2348 de 1974, sólo será procedente cuando los pagos por tales conceptos tengan relación de causalidad con la renta del contribuyente.
Ley 75 de 1986 →In force
Article 39
Ley 75 de 1986 · Por la cual se expiden normas en materia tributaria, de catastro, de fortalecimiento y democratización del mercado de capitales, se conceden unas facultades extraordinarias y se dictan otras disposiciones
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