DECRETO LEI Nº 338, DE 19 DE DEZEMBRO DE 1967. da Nova Redação Ao Artigo 12 e Seu Paragrafo 1, do Decreto-lei 157, de 10 de Fevereiro de 1967.
DECRETO-LEI Nº 338, DE 19 DE DEZEMBRO DE 1967
Dá nova redação ao artigo 12 e seu parágrafo 1º, do Decreto-lei nº 157, de 10.2.1967.
O PRESIDENTE DA REPÚBLICA, usando das atribuições que lhe confere o artigo 58, item II, da Constituição,
DECRETA:
O artigo 12 e seu parágrafo 1º do Decreto-lei nº 157, de 10 de fevereiro de 1967, passam a vigorar com a seguinte redação:
?Art. 12. Poderão ser incorporados ao capital da sociedade ou emprêsa individual, independentemente de pagamento do impôsto de renda pela pessoa jurídica e pelos acionistas, sócios ou titular, beneficiados com o aumento de capital, os recursos correspondentes às variações do ativo, resultante da correção monetária de títulos, que não constituam rendimento tributável, de acôrdo com a legislação em vigor.
§ 1º O resultado da correção monetária do valor nominal das Obrigações Reajustáveis do Tesouro Nacional, voluntária ou opcionalmente adquirida, é de livre disponibilidade das sociedades ou emprêsas individuais que as possuirem, podendo, inclusive constituir reserva especial ou ser registrado como lucro do exercício a que corresponder.?
Êste decreto-lei, que será submetido à apreciação do Congresso Nacional nos têrmos do parágrafo único do art. 58 da Constituição, entrará em vigor na data de sua publicação, revogadas as disposições em contrário.
Brasília, 19 de dezembro de 1967; 146º da Independência e 79º...
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