1e: Taxpayers carrying on their professional activity within the framework of a partnership

I. – Where a taxpayer carries on his professional activity within the framework of a company whose profits are, pursuant to the articles 8 and 8 ter, subject in his name to income tax in the category of actual agricultural profits, industrial or commercial profits or non-commercial profits, his rights or shares in the company are considered in particular for the application of articles 38,72and 93, as assets allocated to…