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E/-* 9('3 #EJF (F81J) 'D*C'DJA AJ 'D*41J9 'D61J(J 'D91'BJ)  #71H-) /C*H1'G  ,'E9) 9JF 4E3  'DB'G1)  1980 . +'FJ'K: 'DC*( 'D#,F(J) : Spicer and Peglers(( In come Tax and Profits Tax )) 24thed H.F.L. Pupil is hers L.T.D. London 1981. Williams, R.G, (( Comprehensive Aspect OF Taxation ) Cassell and Company, LTD.29th Edition. 1964. +'D+'K: 'DBH'FJF H'D#F8E) H'D*9DJE'* : #. 'DBH'FJF 'D91(J): B'FHF 61J() 'D/.D 'DE51J 1BE (14) D3F) 1939 . B'FHF 61J() 'D/.D 'D#1/FJ 1BE (25) D3F) 1964 . B'FHF 61J() 'D/.D 'DE51J 1BE (46) D3F) 1978 . B'FHF 61J() 'D/.D 'DE51J 1BE (157) D3F) 1981 'DED:J . B'FHF 61J() 'D/.D 'D91'BJ 'DF'A0 1BE (113) D3F) 1982 'DE9/D . B'FHF 61J() 'D/.D 'D#1/FJ 1BE (57) D3F) 1985 'DE9/D . B'FHF 61J() 'D/.D 'DE51J 1BE(187) D3F) 1993 'DED:J . B'FHF 'D'3*+E'1 'D5F'9J 'D.'5 H'DE.*D7 1BE (20) D3F) 1998 'DE9/D . B'FHF 61J() 'D/.D 'DE51J 1BE (91) D3F) 2005 'DED:J . (. 'DBH'FJF 'D#,F(J): 1. Code general des impots-. ,@. 'DB1'1'*: 'DD'&-) 'D*EJJ2J) 'DE1BE) 29/20777 H'DE$1.) AJ 11/7/1968 HB1'1 E-CE) 'D*EJJ2 24- 61J()  962 (*#1J. 28/2/1968 . B1'1 D,F) 'D*/BJB 'D#HDI DE/JF) (:/'/ 1BE (159) (*#1J. 2/7/1972 . B1'1 D,F) 'D*/BJB 'D1'(9) DE/JF) (:/'/ 1BE (59) (*#1J. 7/2/1973 . B1'1 D,F) 'D*/BJB 'D+'D+) DE/JF) (:/'/ 1BE (384) (*#1J. 7/6/1973 . /. 'D*9DJE'*: 'D*9DJE'* 'D5'/1) 9F 'DGJ&) 'D9'E) DD61'&( EF 'DB3E 'D%/'1J  'D9// 753/ 575 AJ 25/2/1999 . G@. 'DE,EH9'* 'DB'FHFJ): 1. /.CE'D 'D,1A ('DE('/& 'DB'FHFJ)) 1952 . 2. /.CE'D 'D,1A (DE('/& 'DB'FHFJ)) 1961 . 1'(9'K:- 'DEH'B9 'D%DC*1HFJ):  HYPERLINK http://WWW.in WWW.in come Tax . gov . eg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illiams, R.G, (Comprehensive Aspect OF Taxation) Cassell and Company, LTD.29th Editionk )1964 , P81. (1) Spicer and Peglers(( In come Tax and Profits Tax )) (24thed H.F.L. Puplisher L.T.D. London 1981)) pp141-142. (2) Code general des impots-P.7. () 3'DE E-E/ 3DE'F 'DEAD-  E5/1 3'(B  5 302 HE' (9/G' . () E4'1 %DJG : AJ 'DE5/1 FA3G  5 303 . () E4'1 %DI G0' 'D-CE AJ : 'DEAD-  E5/1 3'(B  5 5303-304 () E4'1 %DJG AJ: 'DE5/1 FA3G  5 304 () E4'1 %DI G0' 'D-CE AJ: 'DEAD-  E5/1 3'(B  5 304 () EFG' E.55'* D'F.A'6 'DBJE) HB3EG' %DI: 'F.A'6 BJE) 'D#5HD 'D+'(*) :J1 'DB'(D) DD'3*GD'C H'DE.55'* 9F 'F.A'6 BJE) 'DE.2HF 'D3D9J. #E' 'DE.55'* 9F 'D.3'&1 H'D#9('! A*E+D (@: 'DE.55'* 9F *9HJ6'* 'DA5D HE.55'* EC'A"* 'DEH8AJF HE.55'* 'D%,'2'* (#,1 HE.55'* E9'4'* 'D*B'9/ HE.55'* 'D61'&( HE.55'* 'DE.'71. #E' 'DE.55'* 0'* 'D7'(9 'D61J(J A*4ED: 'DE.55'* D'1*A'9 'D#39'1 HE.55 D*0(0( 'D#39'1 HE.55'* .'5) ((96 'D-1A. 'F81: 'DEAD-  E5/1 3'(B  5 307 HE' (9/G'. () HG0' E' #C/*G 'DAB1) (6) EF 'DE'/) 1BE 157 D3F) 1981 H'DE9/D ('DB'FHF 1BE 187 D3F) 1993 'DED:J. () /.9(/ 'DB'/1 -DEJ ('D61J() 9DI 'D#1('- 'D*,'1J) H'D5F'9J))  /'1 'DFG6) 'D91(J)  'DB'G1) 1979  5 109 () E4'1 %DI G0' 'D-CE AJ /. -3JF .D'A ('D#1('- 'D*,'1J)). E5/1 3'(B 5 446 () E4'1 %DI G0' 'D-CE AJ: CE'D 'D,1A ('DE('/& 'DB'FHFJ))  1961  5 369 HE' (9/G' 'DB6J) 1BE 19551 3F) 1958 . () CE'D 'D,1A ('DE('/& 'DB'FHFJ)),6  1952 523 E(/# 193 B6J) 571 3F) 1948 . (3) E4'1 %DJ) AJ 'DEAD-  E5/1 3'(B  5 331 . () 'DAB1) (1) EF 'DE'/) (24) EF 'DB'FHF 1BE 91 D3F) 2005 E4'1 %DJ): 9DI 'DEHB9 'D%DC*1HFJ  HYPERLINK http://WWW.in WWW. in come tax . gov . eg . () 'DAB1) (2/#-() EF 'DE'/) (52) EF 'DB'FHF FA3G . () -J+ F5* 'DE'/) (11) (#FG D' J,H2 %,1'! *F2JD'* 'DE('D: 'DE.55) DD'-*J'7J 'DB'FHFJ #H 'DF8'EJ #H #J '-*J'7J'* #.1I ('3*+F'! '-*J'7J 'D*#EJF HAB 'D*9DJE'* 'D*J J5/1G' 'DE/J1 . - 'F81 'DAB1) (H) EF 'DE'/) (11) EF B'FHF 'D61J() 1BE (57) D3F) 1985 'DE9/D ('DB'FHF 1BE (14) D3F) 1995 . () E4'1 %DJG AJ 'DEAD-  E5/1 3'(B  5 336 . () E4'1 %DJG AJ 'DE5/1 FA3G  'D5A-) FA3G' . () /.E-E/ 9DJ 'D2(J/J ( 'DE-'3() 'D61J())  EC*() 'D,JD 'D,/J/  5F9@'!  1996  5 344 . () 'DE'/) 'D+'EF) EF B'FHF 61J() 'D/.D 1BE 95 D3F) 1959 HB1'1 D,F) 'D*/BJB 'D5'/1 AJ 29/2/1976 . () 'DE'/) 'D+'EF) EF B'FHF 61J() D/.D 1BE 95 D3F) 1959 HB1'1 D,F) 'D*/BJB 'D5'/1 AJ 29/2/1976 . 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