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\nArt. 79 is van toepassing vanaf aanslagjaar 2021 (art. 10 en 11, KB 09.12.2019 - B.S. 20.12.2019; Numac: 2019031089)

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Het in artikel 74/2 vermelde gedeelte van het resultaat wordt opnieuw gevoegd bij het resultaat na toepassing van artikel 78.

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Art. 79 (opgeheven) treedt in werking op 31.12.2021 en is van toepassing vanaf aanslagjaar 2022 (art. 98 en 99, W 27.06.2021 - B.S. 30.06.2021; Numac: 2021021157; erratum B.S. 12.07.2021)

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(...)

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\nArt. 79 is van toepassing vanaf het aanslagjaar 1992 (art. 69bis, KB/WIB; KB 27.08.1993 - B.S. 13.09.1993; Numac: 1993082751)

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De in de artikelen 68 tot 77 en 201 van het Wetboek van de inkomstenbelastingen 1992 vermelde investeringsaftrek, wordt vervolgens afgetrokken van het bedrag van de Belgische winst dat overblijft na toepassing van artikel 78.

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