El patrimonio bruto está constituido por el total de los derechos apreciables en dinero, poseídos por el contribuyente dentro del país, en el último día del año o período gravable.
Decreto 2053 de 1974 →In force
Article 108
Decreto 2053 de 1974 · DECRETO 2053 DE 1974, 30/09/1974, Por el cual se reorganizan el impuesto sobre la renta y complementarios
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Text of the article
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Constitutional history
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