SFS 1990:352

<div><style type="text/css"> <!-- p {margin: 0; padding: 0;} .ft10{font-size:22px;font-family:VNXYTY+TimesNewRomanPS;color:#000000;} .ft11{font-size:22px;font-family:ADGQQX+TimesNewRomanPSMT;color:#000000;} .ft12{font-size:18px;font-family:ADGQQX+TimesNewRomanPSMT;color:#000000;} .ft13{font-size:18px;font-family:Helvetica;color:#000000;} .ft14{font-size:18px;line-height:22px;font-family:ADGQQX+TimesNewRomanPSMT;color:#000000;} .ft15{font-size:18px;line-height:21px;font-family:ADGQQX+TimesNewRomanPSMT;color:#000000;} --> <!-- p {margin: 0; padding: 0;} .ft20{font-size:21px;font-family:ADGQQX+TimesNewRomanPSMT;color:#000000;} .ft21{font-size:18px;font-family:ADGQQX+TimesNewRomanPSMT;color:#000000;} .ft22{font-size:16px;font-family:ADGQQX+TimesNewRomanPSMT;color:#000000;} .ft23{font-size:18px;font-family:Helvetica;color:#000000;} --> </style> <div id="page1-div" style="position:relative;width:835px;height:1262px;"> <img width="835" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:683px;left:29px;white-space:nowrap" class="ft10"><b>Lag </b></p> <p style="position:absolute;top:683px;left:605px;white-space:nowrap" class="ft10"><b>SFS 1990:352 </b></p> <p style="position:absolute;top:705px;left:29px;white-space:nowrap" class="ft11">om �ndring i lagen (1963:587) om inkomstbeskattning </p> <p style="position:absolute;top:705px;left:607px;white-space:nowrap" class="ft11">utkom fr�n trycket </p> <p style="position:absolute;top:728px;left:29px;white-space:nowrap" class="ft11">av fideikommissbo, m. m.; </p> <p style="position:absolute;top:728px;left:606px;white-space:nowrap" class="ft11">den 11 juni 1990 </p> <p style="position:absolute;top:776px;left:30px;white-space:nowrap" class="ft12">utf�rdad den 10 maj 1990. </p> <p style="position:absolute;top:819px;left:45px;white-space:nowrap" class="ft12">Enligt riksdagens beslut' f�reskrivs i fr�ga om lagen (1963:587) om </p> <p style="position:absolute;top:842px;left:30px;white-space:nowrap" class="ft12">inkomstbeskattning av fideikommissbo, m. m.^ </p> <p style="position:absolute;top:863px;left:47px;white-space:nowrap" class="ft14">dels att 3 � skall upph�ra att g�lla, <br/>dels'nii 4 och 5 �� skall ha f�ljande lydelse. </p> <p style="position:absolute;top:930px;left:31px;white-space:nowrap" class="ft12">4 </p> <p style="position:absolute;top:930px;left:78px;white-space:nowrap" class="ft12">I fr�ga om framst�llning som avses i denna lag och om �verklagande </p> <p style="position:absolute;top:952px;left:31px;white-space:nowrap" class="ft15">av beslut r�rande till�mpning av lagen g�ller best�mmelserna i taxerings�<br/>lagen (1990:324) i till�mpliga delar. </p> <p style="position:absolute;top:1061px;left:29px;white-space:nowrap" class="ft12">' Prop. 1989/90:74, SkU32, rskr. 217. </p> <p style="position:absolute;top:1077px;left:28px;white-space:nowrap" class="ft12">^ Senaste lydelse av </p> <p style="position:absolute;top:1092px;left:36px;white-space:nowrap" class="ft12">lagens rubrik 1986: 1294 </p> <p style="position:absolute;top:1108px;left:36px;white-space:nowrap" class="ft12">3 � 1986:1294. </p> <p style="position:absolute;top:1125px;left:27px;white-space:nowrap" class="ft12">' Senaste lydelse 1986:1294. </p> <p style="position:absolute;top:1125px;left:720px;white-space:nowrap" class="ft12">663 </p> <p style="position:absolute;top:635px;left:30px;white-space:nowrap" class="ft13">�</p> </div> <div id="page2-div" style="position:relative;width:835px;height:1262px;"> <img width="835" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:64px;left:76px;white-space:nowrap" class="ft20">SFS 1990:352 </p> <p style="position:absolute;top:65px;left:243px;white-space:nowrap" class="ft21">5 �"* Ber�r beslut enligt 3 � f�rsta stycket �s�tt taxering skall skat </p> <p style="position:absolute;top:87px;left:244px;white-space:nowrap" class="ft21">digheten besluta om den �ndring av taxeringen som f�ranleds h�rav, j </p> <p style="position:absolute;top:131px;left:260px;white-space:nowrap" class="ft21">Denna lag tr�der i kraft den 30 juni 1990 och till�mpas f�rsta g�ngen vid </p> <p style="position:absolute;top:152px;left:244px;white-space:nowrap" class="ft21">1991 �rs taxering. �ldre best�mmelser skall fortfarande till�mpas p� �rem </p> <p style="position:absolute;top:174px;left:243px;white-space:nowrap" class="ft21">den och m�l avse ende 1990 och tidigare �rs taxeringar. Vad som i �ldre </p> <p style="position:absolute;top:196px;left:244px;white-space:nowrap" class="ft21">best�mmelser s�gs om lokal skattemyndighet och l�nsskattemyndighet </p> <p style="position:absolute;top:217px;left:243px;white-space:nowrap" class="ft21">skall fr�n och med den 1 januari 1991 g�lla skattemyndighet. </p> <p style="position:absolute;top:261px;left:244px;white-space:nowrap" class="ft21">P� regeringens v�gnar </p> <p style="position:absolute;top:305px;left:244px;white-space:nowrap" class="ft21">ERIK�SBRINK </p> <p style="position:absolute;top:347px;left:527px;white-space:nowrap" class="ft21">Peder Andr� </p> <p style="position:absolute;top:369px;left:526px;white-space:nowrap" class="ft21">(Finansdepartementet) </p> <p style="position:absolute;top:415px;left:250px;white-space:nowrap" class="ft22">Senaste lydelse 1986:1294. �ndringen inneb�r bl. a. att andra stycket upph �vs. </p> <p style="position:absolute;top:635px;left:30px;white-space:nowrap" class="ft23">�</p> </div> </div> ;