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A. GENERAL

11. INTERPRETATION

12. CLASSIFICATION OF SOURCES OF INCOME

13. COMPUTATION OF INCOME FROM SPECIAL SOURCES

14. COMPUTATION OF INCOME FROM ORDINARY SOURCES

15. APPORTIONMENT OF INCOME BETWEEN SPUSES GOVERNED BY PORTUGUESE CIVIL CODE

16. AVOIDANCE OF DOUBLE TAXATION

17. EXPENDITURE NOT TO BE ALLOWED AS DEDUCTION

18. AMOUNT NOT DEDUCTIBLE WHERE TAX IS NOT DEDUCTED AT SOURCE







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