The article addresses relevant issues of personal income taxation. The work analyzes scientific research and current legislation concerning tax liabilities of personal income resulting from realty alienation. As the result of the research, the author proposes to amend item 18 of article 18 of Internal Revenue Code of RF with a clause stating that personal income resulting from realty sale inherited within possessory duration is not taxable. Also, it is proposed that tax deduction should relate to the full value of realty in question, and that tax deduction should be proportionally calculated even when the shares are alienated separately. It is the author’s opinion that it is in this case that the law will be interpreted in compliance with the IRC wording. Several other proposals are given concerning incremental tax rate of personal income tax.
personal income tax, tax liabilities, tax deduction, realty
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