Article 39 bis of the French General Tax Code
1. In companies operating either a newspaper or a monthly or fortnightly magazine devoted for the most part to political information, provisions made from profits made during the financial years 1951 to 1969, with a view to acquiring equipment, furniture and other assets necessary for the operation of the newspaper, or to cover expenditure likely to be charged to an account of start-up costs, shall be allowed as a deduction…