of October 2, 2012 No. 162-FZ
About introduction of amendments to articles 251 and 294 of part two of the Tax Code of the Russian Federation
Accepted by the State Duma on September 18, 2012
Approved by the Federation Council on September 26, 2012
Bring in part the second 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, 4587, 4597; N 45, of Art. 6335; N 47, of the Art. 6610, 6611; N 48, of Art. 6729; N 49, of Art. 7037; 2012, N 19, Art. 2281; N 25, of the Art. 3268) following changes:
Item 2 of Article 251 to add 1) with the subitem 19 of the following content:
"19) means which are received by the merging of the insurers created according to the Federal Law of July 25, 2011 N 260-FZ "About the state support in the field of agricultural insurance and about introduction of amendments to the Federal law "About Development of Agricultural Industry" and are intended for forming of fund of compensation payments and implementation of the compensation payments provided by the specified Federal Law.";
Item 2 of Article 294 to add 2) with subitem 1.4 of the following content:
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