{ "article": { "LEGIARTI000006308421": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "200 A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1985-01-01", "DATE_DEBUT": "1983-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006308421", "URL": "article/LEGI/ARTI/00/00/06/30/84/LEGIARTI000006308421.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0200ACXXXXXAC" } }, "LIENS": { "LIEN": [ { "#text": "CGI 163 bis A", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 92 A", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 92 B", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 92 F", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006273719", "@num": "7", "#text": "Loi n°82-1126 du 29 décembre 1982 - art. 7 (P) JORF 30 DECEMBRE 1982 date d'entrée en vigueur 1 JANVIER 1983", "@sens": "source", "@cidtexte": "JORFTEXT000000503959", "@numtexte": "82-1126", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1982-12-29" }, { "@id": "LEGIARTI000023364075", "@num": "17", "#text": "LOI n°2010-1658 du 29 décembre 2010 - art. 17 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023316044", "@nortexte": "BCRX1028078L", "@numtexte": "2010-1658", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2010-12-29" }, { "#text": "Décret 83-899 1983-10-06", "@sens": "source", "@typelien": "CODIFICATION" }, { "@id": "LEGIARTI000026872655", "@num": "10", "#text": "LOI n°2012-1509 du 29 décembre 2012 - art. 10 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000026856853", "@nortexte": "EFIX1234869L", "@numtexte": "2012-1509", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2012-12-29" }, { "@id": "LEGIARTI000048806364", "@num": "42", "#text": "LOI n°2013-1279 du 29 décembre 2013 - art. 42 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028400921", "@nortexte": "EFIX1327237L", "@numtexte": "2013-1279", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000042194736", "@num": "79", "#text": "LOI n° 2019-1479 du 28 décembre 2019 - art. 79 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039683923", "@nortexte": "CPAX1925229L", "@numtexte": "2019-1479", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2019-12-28" }, { "@id": "LEGIARTI000049727691", "@num": "2", "#text": "Décret n°2024-547 du 15 juin 2024 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000049723594", "@nortexte": "ECOT2334674D", "@numtexte": "2024-547", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-06-15" }, { "@id": "LEGIARTI000049727693", "@num": "3", "#text": "Décret n°2024-547 du 15 juin 2024 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000049723594", "@nortexte": "ECOT2334674D", "@numtexte": "2024-547", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-06-15" }, { "@id": "LEGIARTI000036427084", "@num": "L136-6", "#text": "Code de la sécurité sociale. - art. L136-6 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028393257", "@num": "L137-14", "#text": "Code de la sécurité sociale. - art. L137-14 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037526716", "@num": "150 ter", "#text": "Code général des impôts, CGI. - art. 150 ter (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051218045", "@num": "150-0 D", "#text": "Code général des impôts, CGI. - art. 150-0 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036427827", "@num": "150-0 F", "#text": "Code général des impôts, CGI. - art. 150-0 F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047288608", "@num": "154 quinquies", "#text": "Code général des impôts, CGI. - art. 154 quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051218319", "@num": "157", "#text": "Code général des impôts, CGI. - art. 157 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042158853", "@num": "158", "#text": "Code général des impôts, CGI. - art. 158 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051218012", "@num": "163 bis G", "#text": "Code général des impôts, CGI. - art. 163 bis G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464278", "@num": "163 quinquies C", "#text": "Code général des impôts, CGI. - art. 163 quinquies C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024188657", "@num": "1649-0 A", "#text": "Code général des impôts, CGI. - art. 1649-0 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048806379", "@num": "167 bis", "#text": "Code général des impôts, CGI. - art. 167 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027518236", "@num": "182 A ter", "#text": "Code général des impôts, CGI. - art. 182 A ter (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048805432", "@num": "197", "#text": "Code général des impôts, CGI. - art. 197 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042340496", "@num": "80 quaterdecies", "#text": "Code général des impôts, CGI. - art. 80 quaterdecies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038956786", "@num": "D221-109", "#text": "Code monétaire et financier - art. 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R744-16-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162773", "@fin": "1989-07-14", "#text": "CALCUL DE L'IMPOT.", "@debut": "1976-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147110", "@fin": "2007-09-01", "#text": "IMPOT SUR LE REVENU", "@debut": "1971-01-03" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133862", "@fin": "2007-09-01", "#text": "IMPOTS DIRECTS", "@debut": "1971-01-03" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114499", "@fin": "1982-12-30", "#text": "IMPOTS D'ETAT", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084250", "@fin": "1982-12-30", "#text": "ASSIETTE ET LIQUIDATION DE L'IMPOT", "@debut": "1959-01-09" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des 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"@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037988447", "@fin": "2020-01-01", "@num": "200 A", "@etat": "MODIFIE", "@debut": "2018-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041464316", "@fin": "2020-12-31", "@num": "200 A", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000042909847", "@fin": "2999-01-01", "@num": "200 A", "@etat": "VIGUEUR", "@debut": "2020-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I (Abrogé).
\n
\n
2. Les gains nets obtenus dans les conditions prévues aux articles 92 B et 92 F sont imposés au taux forfaitaire de 15 %.
\n
\n
3. et 4. (Abrogés).
\n
" } }, "LEGIARTI000006273719": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "7", "ETAT": "PERIME", "TYPE": "AUTONOME", "DATE_FIN": "2007-09-01", "DATE_DEBUT": "1983-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006273719", "URL": "article/LEGI/ARTI/00/00/06/27/37/LEGIARTI000006273719.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAECCXXXXXX007AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 150 B, 150 D, 150 E, 150 P", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000503959", "#text": "LOI 82-1126 1982-12-29 Finances pour 1983 JORF 30 DECEMBRE 1982 en vigueur 1 JANVIER 1983", "@sens": "source", "@cidtexte": "JORFTEXT000000503959", "@numtexte": "82-1126", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1982-12-29" }, { "@id": "LEGIARTI000006293667", "@num": "1", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295145", "@num": "39 F", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - 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art. 150 E (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307413", "@num": "150 K", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 150 K (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307415", "@num": "150 M", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 150 M (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307422", "@num": "150 P", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 150 P (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307425", "@num": "150 R", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 150 R (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308421", "@num": "200 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 200 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309128", "@num": "238 terdecies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 238 terdecies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309186", "@num": "244 bis A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 244 bis A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309195", "@num": "244 bis C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 244 bis C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309246", "@num": "248 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 248 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307521", "@num": "35 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 35 A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307146", "@num": "92 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 92 A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307148", "@num": "92 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 92 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307161", "@num": "92 D", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 92 D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307858", "@num": "92 F", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 92 F (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307198", "@num": "94 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 94 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307209", "@num": "96 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 96 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000503959", "@num": "82-1126", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Loi n°82-1126 du 29 décembre 1982 DE FINANCES POUR 1983", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000503959", "@c_titre_court": "Loi n°82-1126 du 29 décembre 1982" }, { "@fin": "2999-01-01", "#text": "Loi n° 82-1126 du 29 décembre 1982 de finances pour 1983", "@debut": "1983-01-01", "@id_txt": "LEGITEXT000006068728", "@c_titre_court": "Loi n° 82-1126 du 29 décembre 1982" } ], "@date_publi": "1982-12-30", "@date_signature": "1982-12-29" } }, "VERSIONS": { "VERSION": [ { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006273719", "@fin": "2007-09-01", "@num": "7", "@etat": "PERIME", "@debut": "1983-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000002278026", "@fin": "2999-01-01", "@num": "7", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I - Valeurs mobilières
\n
Paragraphe modificateur
\n
II - Plus-values immobilières.
\n
A, B, C Paragraphes modificateurs
\n
D - Pour l'application des dispositions des articles 150 B, 150 D (6°), 150 E et 150 P du même code, la condition tenant à ce que les plus-values n'aient pas été taxables avant le 1er janvier 1977 est supprimée.
" } }, "LEGIARTI000006307858": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "92 F", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2001-03-31", "DATE_DEBUT": "1983-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006307858", "URL": "article/LEGI/ARTI/00/00/06/30/78/LEGIARTI000006307858.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0092AGXXXXXAC" } }, "NOTA": { "CONTENU": "
NOTA : Cet article demeure applicable aux plus-values en report d'imposition à la date du 1er janvier 2000. L'imposition de ces plus-values est reportée de plein droit lorsque les titres reçus en échange font l'objet d'une nouvelle opération d'échange dans les conditions prévues à l'article 150-0 B du code général des impôts.
\n
En cas de vente ultérieure de titres reçus avant le 1er janvier 2000 à l'occasion d'une opération de conversion, de division ou de regroupement ainsi qu'en cas de vente ultérieure de titres reçus, avant le 1er janvier 1992, à l'occasion d'une opération d'offre publique, de fusion, de scission, d'absorption d'un fonds commun de placement par une société d'investissement à capital variable, le gain net est calculé à partir du prix ou de la valeur d'acquisition des titres échangés, diminué de la soulte reçue ou majoré de la soulte versée lors de l'échange.
" }, "LIENS": { "LIEN": [ { "#text": "CGI 92 D, 92 B, 150-0 B", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Décret 83-899 1983-10-06", "@sens": "source", "@typelien": "CODIFICATION" }, { "#text": "Edition du 10 juillet 1983", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Edition du 31 mars 2001", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000006273719", "@num": "7", "#text": "Loi n°82-1126 du 29 décembre 1982 - art. 7 (P) JORF 30 décembre 1982 en vigueur le 1er janvier 1983", "@sens": "source", "@cidtexte": "JORFTEXT000000503959", "@numtexte": "82-1126", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1982-12-29" }, { "@id": "LEGIARTI000006320635", "@num": "94", "#text": "Loi - art. 94 (V) JORF 31 décembre 1999", "@sens": "source", "@cidtexte": "JORFTEXT000000762233", "@nortexte": "ECOX9900112L", "@numtexte": "99-1172", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006199051", "@fin": "2001-03-31", "#text": "Gains nets en capital réalisés à l'occasion de la cession à titre onéreux de valeurs mobilières et de droits sociaux.", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006197204", "@fin": "2999-01-01", "#text": "A : Définition des bénéfices imposables", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191576", "@fin": "2999-01-01", "#text": "VI : Bénéfices des professions non commerciales", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179572", "@fin": "2999-01-01", "#text": "1re Sous-section : Détermination des bénéfices ou revenus nets des diverses catégories de revenus", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162523", "@fin": "2999-01-01", "#text": "Section II : Revenus imposables", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147017", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôt sur le revenu", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307857", "@fin": "1983-01-01", "@num": "92 F", "@etat": "MODIFIE", "@debut": "1979-07-14", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006307858", "@fin": "2001-03-31", "@num": "92 F", "@etat": "ABROGE", "@debut": "1983-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les gains nets résultant des rachats de parts de fonds communs de placement définis à l'article 92 D 3°, ou de leur dissolution, sont soumis à l'impôt dans les conditions prévues à l'article 92 B (1).
\n
(1) Annexe III, art. 39 bis et 39 ter.
" } } }, "article_lien": [ { "article_id": "LEGIARTI000006273719", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006308421", "typelien": "MODIFICATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006308421", "liens_entrants": true }

Article 200 A AUTONOME MODIFIE, en vigueur du 01/01/1983 au 01/01/1985 (Code général des impôts)