10°: Bonds received in exchange for shares in companies concerned by the extension of the public sector

The income from bonds handed over by the caisse nationale de l’industrie and the caisse nationale des banques in exchange for shares transferred to the State pursuant to the loi de nationalisation n° 82-155 du 11 février 1982 are subject to the tax provisions applicable to income from fixed-rate bonds issued by the State. The same applies to income from bonds issued by the Office National d’Etudes et de Recherches…