Decreto-Lei nº 1.818 de 11/12/1980. DISPÕE SOBRE REAVALIAÇÃO DE BENS DO ATIVO IMOBILIZADO DA REDE FERROVIA FEDERAL S.A.
Dispõe sobre reavaliação de bens do ativo imobilizado da Rede Ferroviária Federal S.A.
O PRESIDENTE DA REPÚBLICA, no uso das atribuições que lhe confere o artigo 55, item II, da Constituição,
O valor da reserva de reavaliação dos bens do ativo imobilizado da Rede Ferroviária Federal S.A., constante do balanço do exercício social terminado no ano de 1979, não será computado na determinação do lucro real do período-base em que a reserva for incorporada ao capital social.
Parágrafo único. As quotas de depreciação, amortização ou exaustão correspondentes ao aumento do valor dos bens reavaliados, cuja reserva tenha sido capitalizada na forma deste artigo, não serão redutíveis na determinação do lucro real.
Este Decreto-lei entrará em vigor na data de sua publicação, revogadas as disposições em contrário.
Brasília, em 11 de dezembro de 1980; 159º da...
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