Chapter 5: INCOME FROM IMMOVABLE PROPERTY, CAPITAL GAINS, AND CAPITAL (ARTT. 6, 13 AND 22)
<p><br/><br/><br/><br/>I. INCOME FROM IMMOVABLE PROPERTY (ART. 6) 5.01<br/><br/>A. Allocation rule (Art. 6 § 1) 5.01<br/><br/>1. Taxation in the SC and in the RC 5.01<br/><br/></p>
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