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Art. 386 is van toepassing met ingang van het aanslagjaar 1992 (art. 287, WIB; art. 1, KB 10.04.1992 - B.S. 30.07.1992; Numac: 1992003456)

De cassatietermijn zomede de voorziening in cassatie hebben schorsende kracht.

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Art. 386 is opgeheven met ingang van 01.03.1999 (art. 34, W 15.03.1999 - B.S. 27.03.1999; Numac: 1999003180)

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