{"version":"1.0","provider_name":"Ba\u015fta\u015f Dan\u0131\u015fmanl\u0131k","provider_url":"https:\/\/www.bastasdanismanlik.com.tr","author_name":"Selin Kepceler","author_url":"https:\/\/www.bastasdanismanlik.com.tr\/author\/selin-kepceler\/","title":"Kurumlar Vergisi Kanunu Kapsam\u0131nda Ta\u015f\u0131nmaz Sat\u0131\u015f Kazanc\u0131 \u0130stisnas\u0131 &#8211; Burak A\u011eTA\u015e, SMMM - Ba\u015fta\u015f Dan\u0131\u015fmanl\u0131k","type":"rich","width":600,"height":338,"html":"<blockquote class=\"wp-embedded-content\"><a href=\"https:\/\/www.bastasdanismanlik.com.tr\/2017\/12\/yayinlarimiz\/makale\/kurumlar-vergisi-kanunu-kapsaminda-tasinmaz-satis-kazanci-istisnasi-burak-agtas-smmm\/\">Kurumlar Vergisi Kanunu Kapsam\u0131nda Ta\u015f\u0131nmaz Sat\u0131\u015f Kazanc\u0131 \u0130stisnas\u0131 &#8211; Burak A\u011eTA\u015e, SMMM<\/a><\/blockquote>\n<script type='text\/javascript'>\n<!--\/\/--><![CDATA[\/\/><!--\n\t\t\/*! This file is auto-generated *\/\n\t\t!function(d,l){\"use strict\";var e=!1,n=!1;if(l.querySelector)if(d.addEventListener)e=!0;if(d.wp=d.wp||{},!d.wp.receiveEmbedMessage)if(d.wp.receiveEmbedMessage=function(e){var t=e.data;if(t)if(t.secret||t.message||t.value)if(!\/[^a-zA-Z0-9]\/.test(t.secret)){for(var r,i,a,s=l.querySelectorAll('iframe[data-secret=\"'+t.secret+'\"]'),n=l.querySelectorAll('blockquote[data-secret=\"'+t.secret+'\"]'),o=new RegExp(\"^https?:$\",\"i\"),c=0;c<n.length;c++)n[c].style.display=\"none\";for(c=0;c<s.length;c++)if(r=s[c],e.source===r.contentWindow){if(r.removeAttribute(\"style\"),\"height\"===t.message){if(1e3<(a=parseInt(t.value,10)))a=1e3;else if(~~a<200)a=200;r.height=a}if(\"link\"===t.message)if(i=l.createElement(\"a\"),a=l.createElement(\"a\"),i.href=r.getAttribute(\"src\"),a.href=t.value,o.test(a.protocol))if(a.host===i.host)if(l.activeElement===r)d.top.location.href=t.value}}},e)d.addEventListener(\"message\",d.wp.receiveEmbedMessage,!1),l.addEventListener(\"DOMContentLoaded\",t,!1),d.addEventListener(\"load\",t,!1);function t(){if(!n){n=!0;for(var e,t,r=-1!==navigator.appVersion.indexOf(\"MSIE 10\"),i=!!navigator.userAgent.match(\/Trident.*rv:11\\.\/),a=l.querySelectorAll(\"iframe.wp-embedded-content\"),s=0;s<a.length;s++){if(!(e=a[s]).getAttribute(\"data-secret\"))t=Math.random().toString(36).substr(2,10),e.src+=\"#?secret=\"+t,e.setAttribute(\"data-secret\",t);if(r||i)(t=e.cloneNode(!0)).removeAttribute(\"security\"),e.parentNode.replaceChild(t,e)}}}}(window,document);\n\/\/--><!]]>\n<\/script><iframe sandbox=\"allow-scripts\" security=\"restricted\" src=\"https:\/\/www.bastasdanismanlik.com.tr\/2017\/12\/yayinlarimiz\/makale\/kurumlar-vergisi-kanunu-kapsaminda-tasinmaz-satis-kazanci-istisnasi-burak-agtas-smmm\/embed\/\" width=\"600\" height=\"338\" title=\"&#8220;Kurumlar Vergisi Kanunu Kapsam\u0131nda Ta\u015f\u0131nmaz Sat\u0131\u015f Kazanc\u0131 \u0130stisnas\u0131 &#8211; Burak A\u011eTA\u015e, SMMM&#8221; &#8212; Ba\u015fta\u015f Dan\u0131\u015fmanl\u0131k\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\" class=\"wp-embedded-content\"><\/iframe>","description":"Kurumlar Vergisi Ta\u015f\u0131nmaz Sat\u0131\u015f Kazanc\u0131 \u0130stisnas\u0131 Burak A\u011eTA\u015e Serbest Muhasebeci Mali M\u00fc\u015favir burak@apakymm.com \u00d6ZET:\u00a0Kurumlar Vergisi Kanunu\u2019nun 5\/1-e maddesinde, ta\u015f\u0131nmaz ve i\u015ftirak hisseleri ile kurucu senetleri, intifa senetleri ve r\u00fc\u00e7han hakk\u0131n\u0131n sat\u0131\u015f\u0131ndan do\u011fan kazan\u00e7lar\u0131n, ilgili maddedeki \u015fartlar\u0131 ta\u015f\u0131mas\u0131 ko\u015fuluyla kurumlar vergisinden istisna edilmesi d\u00fczenlenmi\u015ftir. 7061 say\u0131l\u0131 \u201cBaz\u0131 Vergi Kanunlar\u0131 ile Di\u011fer Baz\u0131 Kanunlarda De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair&hellip;"}