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Taxes and Taxation
Reference:
Ignatov, A. V.
Purchase of an Apartment in a House in the Course of Building: Problems of Law Interpretation when Applying for a Property-Related Tax Deduction
// Taxes and Taxation.
2009. ¹ 11.
URL: https://en.nbpublish.com/library_read_article.php?id=57047
Ignatov, A. V. Purchase of an Apartment in a House in the Course of Building: Problems of Law Interpretation when Applying for a Property-Related Tax DeductionAbstract: The author of the article in detail analyzed the content of regulatory prescriptions in the 2d provisions of the 1st paragraph of the article 220 of the Tax Code of the Russian Federation. The author evidently showed that a taxpayer could apply for a property-related tax deduction even if an apartment is not being built yet. According to the author, such a taxpayer doesn’t even need to have the deed of assignment of living quarters. Keywords: tax, levy, deduction, property, apartment, construction, Codex, Federal Tax Service, act, house, purchase.
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