Rules2003The binding text is the one the official gazette published, listed under the publications.
Section 4 of כללי מס הכנסה (תיאומים לענין סעיף 102 במיזוג או בפיצול), התשס״ג–2003, רצף זמנים.
The text on this page is adapted from the entry כללי מס הכנסה (תיאומים לענין סעיף 102 במיזוג או בפיצול), התשס״ג–2003 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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