Regulations1964The binding text is the one the official gazette published, listed under the publications.
Section 23א of תקנות מס הכנסה (כללים לאישור ולניהול קופות גמל), תשכ״ד–1964, תשלומי עמית קיבוץ ועמית מושב שיתופי.
This section is in פרק רביעי: הוראות בדבר תשלומים לקופת גמל
The text on this page is adapted from the entry תקנות מס הכנסה (כללים לאישור ולניהול קופות גמל), תשכ״ד–1964 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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