Las pérdidas provenientes de muerte o depreciación de los ganados, constituyen merma de patrimonio, y no afectan la renta. Las ganancias obtenidas por nacimiento, crecimiento o valorización durante el año gravable constituyen un aumento del patrimonio, y no renta imponible.
Ley 23 de 1945 →Repealed
Article 7
Ley 23 de 1945 · Por la cual se dictan unas disposiciones en relación con el impuesto sobre la renta de la industria ganadera
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Text of the article
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Repealed
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Constitutional history
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