Rules1977The binding text is the one the official gazette published, listed under the publications.
Section 1 of כללי מס הכנסה (זיכוי לעולים במקרים מיוחדים), תשל״ח–1977, הגדרה.
1. הגדרה
בכללים אלה, ”קטין“ – מי שטרם מלאו לו 18 שנה.
The text on this page is adapted from the entry כללי מס הכנסה (זיכוי לעולים במקרים מיוחדים), תשל״ח–1977 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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