OrdinanceThe binding text is the one the official gazette published, listed under the publications.
Section 105ה of פקודת מס הכנסה [נוסח חדש].
This section is in חלק ה׳2: שינוי מבנה ומיזוג / פרק רביעי: פיצולי חברות, אגודות שיתופיות ועמותות
105ה.
תיקון: תשנ״ג־6, תשס״ה־4, תשע״ז־17
(בוטל).
The text on this page is adapted from the entry פקודת מס הכנסה [נוסח חדש] 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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