Section VI: Special provisions applicable in the event of transfer, termination or death

1. In the event of the transfer or cessation, in whole or in part, of an industrial, commercial, craft, mining or agricultural business, the income tax due in respect of the profits made in that business or holding and not yet taxed shall be assessed immediately, including, in the case of an agricultural holding the result of which is subject to Article 64 bis, in respect of profits from debts…

In the event of the transfer or cessation of a business, the provisions referred to in articles 39 bis to 39 bis B not yet used shall be considered as a component of immediately taxable profit under the conditions laid down by article 201.

1. In the event of the cessation of the practice of a non-commercial profession, the income tax due in respect of the profits from the practice of that profession including those arising from debts acquired and not yet recovered and which have not yet been taxed is established immediately. It is calculated at the last rate used to calculate the advance payment mentioned in 2° of 2 of article 204…

I. Income tax is assessed under the conditions set out in articles 201 and 202 when companies or organisations placed under the partnership regime defined in articles 8 to 8 ter wholly or partially require to be subject to this regime or if they change their corporate purpose or actual activity or when the legal entities mentioned in articles 238 ter, 239 quater A, 239 quater B, 239 quater C,…

The capital gains or losses mentioned in the first paragraph of II of l’article 202 ter, included in the assets of non-trading companies with a strictly real estate object, the units of which are held by an insurance company, a supplementary professional retirement fund mentioned in article L. 381-1 of the Insurance Code, a supplementary professional retirement mutual or union mentioned in article L. 214-1 du code de la mutualité…

I. – Notwithstanding the provisions of Article 202, where a taxpayer liable for tax under the conditions provided for in 1 of that Article becomes, in order to carry on his profession, a partner in a company mentioned in articles 8 and 8 ter or a société d’exercice libéral mentioned in article 2 of law no. 90-1258 of 31 December 1990 relating to the practice in the form of companies…

Taxes assessed in the event of transfer, cessation or death, by application of articles 201 and 202, are deducted, where applicable, from the amount of income tax subsequently calculated in accordance with the provisions of articles 156 to 168, in respect of all the profits and income made or received by the members of the tax household designated in 1 and 3 of Article 6 during the year of the…

1. In the event of the death of the taxpayer or of either of the spouses subject to joint taxation, income tax is assessed on the income disposed of by the deceased during the year of his death and on the industrial and commercial profits made since the end of the last taxed financial year. The tax also applies to income whose distribution or payment results from the death, if…