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Title: Ley sobre impuesto a la renta. Art. 2° N° 2° y 3°, Art. 29° - D.F.L. de Hacienda N° 251°, de 1931, Art. 61° - D. Supremo de Hacienda N° 863, de 1990.
Description: Oportunidad en que se devenga el ingreso proveniente del cumplimiento de un contrato de seguro.
Directory: World/Español/Países/Chile/Sociedad/Derecho/Jurisprudencia/Tributaria/Administrativa/2001
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