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\nArt. 11 is van toepassing vanaf het aanslagjaar 1992 (art. 13sexies, KB/WIB; KB 27.08.1993 – B.S. 13.09.1993; Numac: 1993082751)

De in de artikelen 81 tot 85 van het Wetboek van de inkomstenbelastingen 1992 vermelde aftrekken worden evenredig aangerekend op de verschillende bestanddelen van het gezamenlijk belastbare beroepsinkomen.

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