DECRETO LEI Nº 1283, DE 20 DE AGOSTO DE 1973. Dispõe Sobre o Imposto de Renda, Estabelecendo Incentivos para Pagamento de Dividendos Aos Acionistas de Sociedades Anonimas de Capital Aberto, Bem Como para a Subscrição de Ações Daquelas Empresas e de Quotas de Fundos de Investimento, e da Outras Providencias. Concede Incentivos a Criação de Um Mercado ...
Dispõe sobre o Imposto de Renda, estabelecendo incentivos para pagamento de dividendos aos acionistas de Sociedades Anônimas de Capital Aberto, bem como para a subscrição de ações daquelas empresas e de quotas de Fundos de Investimento, e dá outras providências.
Concede incentivos à criação de um mercado de Debêntures.
O PRESIDENTE DA REPÚBLICA, usando da atribuição que lhe confere o artigo 55, item II, da Constituição,
As empresas que, na forma da legislação e regulamentação vigentes, sejam conceituadas como Sociedades Anônimas de Capital Aberto e que distribuam, a título de dividendo, mais de 25% (vinte e cinco por cento) do respectivo lucro tributável, poderão, a partir do exercício financeiro de 1973, deduzir, para efeito de cálculo do lucro tributável, as importâncias que excedam àquela base, efetivamente pagas como dividendos às ações, limitada esta dedução a 25% (vinte e cinco por cento)...
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