DECRETO LEI Nº 2461, DE 30 DE AGOSTO DE 1988. Altera a Legislação do Imposto de Renda.
1
Altera a legislação do Imposto de Renda.
O PRESIDENTE DA REPÚBLICA, no uso, da atribuição que lhe confere o art. 55, item II, da constituição,
Poderá ser registrado em conta do ativo diferido e amortizado no prazo de 120 meses, a partir de janeiro de 1989, o resultado negativo decorrente da confrontação entre as receitas e despesas de variações monetárias de operações ativas e passivas, inclusive pela Unidade Padrão de Capital - UPC, em razão de ajuste pro rata dia efetuado do balanço de 31 de dezembro de 1988, das instituições financeiras integrantes do Sistema Financeiro de Habitação.
§ 1º Para efeitos de amortização, os valores registrados na forma desse artigo serão corrigidos monetariamente.
§ 2º O disposto neste artigo se aplica aos contratos que tiveram, no trimestre de sua assinatura, apropriação integral da correção monetária.
Este Decreto‑Lei entra em vigor da data de sua publicação.
Revogam‑se as disposições em contrário.
Brasília, 30 de agosto de 1988; 167º. da Independência e 100º da República.
JOSÉ SARNEY
Mailson Ferreira da Nóbrega
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