º . Para efectos fiscales, no se aceptarán enajenaciones de derechos sociales o acciones de sociedades de familia por un precio inferior al valor del aporte inicial, o al costo de adquisición, si las acciones o derechos fueran adquiridos.
Decreto 3746 de 1982 →Struck down
Article 7
Decreto 3746 de 1982 · por el cual se revisan algunas de las normas en matería del impuesto sobre la renta y complementarios.
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