Artículo quinto. El impuesto extraordinario no es deducible de la renta bruta, ni se restará para determinar las bases de liquidación del impuesto complementario de exceso de utilidades y de los especiales de Fomento Eléctrico y Siderúrgico y de Vivienda.
Decreto 2646 de 1965 →In force
Article 5
Decreto 2646 de 1965 · por el cual se reglamenta el Decreto legislativo número 2323 de 1965.
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