Section II: Taxable income

I. – 1. Subject to the provisions specific to industrial and commercial profits, non-commercial profits and agricultural profits and to Articles 150 UB and 150 UC, net gains from disposals for consideration, made directly, through an intermediary or via a trust, of transferable securities, corporate rights, securities mentioned in 1° of article 118 and to 6° and 7° of l’article 120, rights relating to these values, rights or securities or…

Subject to the provisions of article 150-0 B ter, the provisions of article 150-0 A do not apply, in respect of the year in which the securities are exchanged, to capital gains and losses realised in connection with a public offer, merger, demerger, takeover of a mutual fund by an open-ended investment company, conversion, division, or consolidation, carried out in accordance with the regulations in force or a contribution of…

The gain derived from the contribution, before it is payable in cash, of the claim referred to in the second paragraph of 2 of I of article 150-0 A is deferred, at the express option of the taxpayer, at the time of the transfer, redemption, repayment or cancellation of the securities received as consideration for this contribution or, upon the transfer by the taxpayer of his tax domicile outside France…

I. – Taxation of the capital gain realised, directly or through an intermediary, in connection with a contribution of transferable securities, corporate rights, securities or rights relating thereto as defined in article 150-0 A to a company subject to corporation tax or an equivalent tax is deferred if the conditions set out in III of this article are met. The taxpayer mentions the amount of the capital gain in the…