Rules1996The binding text is the one the official gazette published, listed under the publications.
Section 3 of כללי מס הכנסה (מניעת כפל מס עקב שלילת הטבות בפיצול), התשנ״ו–1996, תחולה.
3. תחולה
תחולתם של כללים אלה לגבי פיצולים 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 בפיצול), התשנ״ו–1996 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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