Calcul de l'impôt - Détermination de l'impôt brut - bofip.impots.gouv.fr
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Le calcul de l'impôt brut est effectué à partir du revenu net imposable, déterminé dans les conditions définies au BOI-IR-BASE-10-10 et arrondi selon les modalités définies au IV § 50 du BOI-IR-LIQ-20-20-40.
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