{ "article": { "LEGIARTI000006309128": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "238 terdecies", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1988-07-15", "DATE_DEBUT": "1983-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006309128", "URL": "article/LEGI/ARTI/00/00/06/30/91/LEGIARTI000006309128.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0238EHXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGI 238 nonies A CGI 238 duodecies", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Décret 83-899 1983-10-06", "@sens": "source", "@typelien": "CODIFICATION" }, { "@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" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162809", "@fin": "1988-12-28", "#text": "IMPOT SUR LE REVENU ET IMPOT SUR LES SOCIETES.", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147119", "@fin": "1989-07-14", "#text": "DISPOSITIONS COMMUNES AUX IMPOTS ET TAXES, REVENUS ET BENEFICES VISES AUX CHAPITRES I A III", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133863", "@fin": "1990-06-15", "#text": "IMPOTS DIRECTS ET TAXES ASSIMILEES", "@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 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": "LEGIARTI000006309127", "@fin": "1983-01-01", "@num": "238 terdecies", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309128", "@fin": "1988-07-15", "@num": "238 terdecies", "@etat": "MODIFIE", "@debut": "1983-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309129", "@fin": "2003-12-31", "@num": "238 terdecies", "@etat": "MODIFIE", "@debut": "1988-07-15", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006309130", "@fin": "2999-01-01", "@num": "238 terdecies", "@etat": "VIGUEUR", "@debut": "2003-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les articles 238 nonies à 238 duodecies s'appliquent lorsque la cession intervient au moins deux ans après l'acquisition [*délai*].
\n
Toutefois, le différé d'imposition ne peut excéder cinq ans. Les différés accordés antérieurement au 1er janvier 1977 expirent au plus tard le 31 décembre 1981 [*date limite*].
" } }, "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. - art. 39 F (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295149", "@num": "39 H", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 39 H (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296982", "@num": "111 quinquies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 111 quinquies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296699", "@num": "39 ter", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 39 ter (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307379", "@num": "150 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 150 A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307390", "@num": "150 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 150 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307394", "@num": "150 C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 150 C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307398", "@num": "150 D", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 150 D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307407", "@num": "150 E", "#text": "CODE GENERAL DES IMPOTS, CGI. - 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": "LEGIARTI000006309128", "typelien": "MODIFICATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006309128", "liens_entrants": true }

Article 238 terdecies AUTONOME MODIFIE, en vigueur du 01/01/1983 au 15/07/1988 (Code général des impôts)