Professional statute overview
Enactment structure, operative effect and source provenance
01
Purpose and legislative effect
“When stolen property is taxable income, the withheld and paid personal income tax is not counted in the theft amount.”
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02
How the instrument operates
- 01
Start with the recorded version
Enacted 27 Nov 2023. The date shown identifies this source expression and should not be treated as proof that no later change exists.
- 02
Locate the controlling provision
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- 03
Read conditions and exceptions together
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- 04
Verify currency and official wording
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03
Research entry points
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When stolen property is taxable income, the withheld and paid personal income tax is not counted in the theft amount.
Section document
04
Source and current-law status
Source record view
Source record from pravo.gov.ru · Enacted 27 Nov 2023
The source record does not state a definitive current-law status. Check the official publisher and later amendments before relying on this text.