Rules1995The binding text is the one the official gazette published, listed under the publications.
Section 4 of כללי מס הכנסה (מניעת כפל מס עקב שלילת הטבות במיזוג), התשנ״ה–1995, תחולה.
4. תחולה
תחולתם של כללים אלה לגבי מיזוג שמועדו החל ביום י״ז בטבת התשנ״ד (31 בדצמבר 1993).
The text on this page is adapted from the entry כללי מס הכנסה (מניעת כפל מס עקב שלילת הטבות במיזוג), התשנ״ה–1995 in the Open Law Book of Hebrew Wikisource, read on 1 November 2026, and is shared under the CC BY-SA 4.0 licence.
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