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Title: Circular N°4 del 6 de Enero de 1977
Description: Primera Categoría. Costo directo de las mercaderías, materias primas e insumos. Costo de venta y de inventario antes de aplicar la C.M. Costo de los bienes enajenados antes de producirse. Modificaciones introducidas por el D.L. Nº 1.604, de 1976.
Directory: World/Español/Países/Chile/Gobierno/Poder_Ejecutivo/Ministerios_y_Secretarías/Hacienda/Servicio_de_Impuestos_Internos/Circulares/1977
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