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I. GENERAL

12. COMPUTATION OF TOTAL INCOME

13. CLASSIFICATION OF SOURCES OF INCOME

14. COMPUTATION OF INCOME FROM ORDINARY SOURCES

15. COMPUTATION OF INCOME FROM SPECIAL SOURCES

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

17. AVOIDANCE OF DOUBLE TAXATION

18. EXPENDITURE NOT TO BE ALLOWED AS DEDUCTION

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









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