FEDERAL LAW OF THE RUSSIAN FEDERATION

of November 16, 2011 No. 320-FZ

About modification of Article of 251 parts two of the Tax Code of the Russian Federation

Accepted by the State Duma on November 1, 2011

Approved by the Federation Council on November 9, 2011

Article 1

Bring in the subitem 14 of Item 1 of Article of 251 parts two of the Tax Code of the Russian Federation (The Russian Federation Code, 2000, N 32, Art. 3340; 2001, N 33, Art. 3413; 2002, N 22, Art. 2026; 2003, N 1, Art. 2, 6; N 28, of Art. 2886; N 52, of Art. 5030; 2004, N 27, Art. 2711; N 34, of Art. 3520; 2005, N 1, Art. 30; N 24, of Art. 2312; N 52, of Art. 5581; 2006, N 31, Art. 3443; N 45, of Art. 4627; 2007, N 1, Art. 39; N 22, of Art. 2563; N 31, of the Art. 3991, 4013; N 49, of the Art. 6045, 6071; N 50, of the Art. 6237, 6245; 2008, N 27, Art. 3126; N 48, of Art. 5519; N 49, of Art. 5723; N 52, of Art. 6237; 2009, N 1, Art. 31; N 11, of Art. 1265; N 29, of Art. 3598; N 48, of Art. 5731; N 51, of the Art. 6153, 6155; N 52, of Art. 6455; 2010, N 19, Art. 2291; N 32, of Art. 4298; N 47, of Art. 6034; N 49, of Art. 6409; 2011, N 1, Art. 9, 21; N 27, of Art. 3881; N 30, of the Art. 4583, of 4587, of 4597) change, having added it with the paragraph of the following content:

"in the form of means of owners of rooms in the apartment houses arriving into accounts of the condominiums exercising control of apartment houses housing, housing cooperatives and other specialized consumer cooperatives, management companies on financing of carrying out repair, capital repairs of common property of apartment houses;".

Article 2

This Federal Law becomes effective after one month from the date of its official publication, but not earlier than the 1st of the next tax period on the income tax of the organizations.

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