WPC ; gi3~ɝu\-Jw *{X)ČZno|ܚƟ0UO;my}9l s ݉-67{ʩd5%є7hP}T 9v{]y9]o6:]îƚ)0{Z86z C'yo:|!s#4RmI mjOЖ_x!8V&;|({+G+1 辥,& e5Ue:<(B?%3Q PB$)f1^޵ivŖ󋅳]"jj4-Wo 5 1 ]n'2aS#ekhܸHl`"]u0bCJ ߘ:qw*V Uawܫor(lD#_9.Q<Q-E)PU4` % 0D 0 0rr 0 0t 0" U 06 0 0PZ UB 0 U 4 04 U4& 0PZUB 0U 0 0PUB 0/ 0  04U4 0VQ 0X 0w 0v 0@ 0>U 0 0J[ 0g 0b  0bn 0X 0( 0c 0! 0! 03" 0H" 0# 0# 0c$ 0% 0% 04Q& 0' 02( 0) 0rz* 0* 0{, 0.. 0C// 0C00n0#!6 0(8N:8<8U48U429f9U4(:U4\:^ :w@:4:: m:34 `TimesRoman&>*UPPSUppskrif.z*LIN2Setur l1nuh%W og l1nubil f/skjalaritun.  r*MLSSetur "[ ml]" utan um mlsnCmer.|*DSK4Dlksk.gr. fyrir skjalaritun (YCs. kr.). ,*DSK5Dlkask.gr. fyrir skjalaritun (t?ludlkar).," *l2,pFF*LET8St%rra (Times Roman 18,0 pt).RRR- 14`-RRR- 14`-14`z*SP2Spss1ur (v=2,30 h=4,90) f/skjalaritun. ?   z*SP4Spss1ur (e=1,40 n=6,40) f/skjalaritun.    ppp*LET1Sm%rra (Times Roman 9,0 pt).W .4 `*Times New RomanTTWW .4 `*Times New RomanTTW.4 `*Times New RomanTTpb*LET2Smtt (Times Roman 10,6 pt).I14 `TimesRomanI14 `TimesRomanpbb*LET6Venjulegt 4 (Times Roman 14,0 pt).I24 `TimesRomanII24 `TimesRomanI24 `TimesRomanppp*LET7St;rt (Times Roman 16,0 pt).W14 `*Times New RomanTTWW14 `*Times New RomanTTW14 `*Times New RomanTTpFF*LET9St%rst (Times Roman 30,0 pt).FFF-34`-FFF-34`-34`t)*DSK2Dlkaskilgreining fyrir skjalaritun.) +l2)ppp*LET5Venjulegt 3 (Times Roman 13,0 pt).XXXW24 `*Times New RomanTTWXXXW24 `*Times New RomanTTW24 `*Times New RomanTTft*PAP1Papp1rstegund A4 (210 x 295).    \R6&Plus/IINT/IINTX\lt*PAP2Papp1rstegund Crown (185 x 248).    \R-$"Crown\pbb*LET0Sm%st (Times Roman 8,0 pt).I.4 `TimesRomanII.4 `TimesRomanI.4 `TimesRomanB(/GSGreinarskil...>(/KHKaflahaus.@.. >9(/I1AWalliWur...  2I.3  Ԉ@_(/I2UndirliWur...` ..  ..   21.3  Ԉ@(/ULUndirliWur.>(/LIAWalliWur.B(/I3InnstiliWur...` ..  .. ..h..  2(1)3  Ԉ6(/KAKafli.@..8(/BRkv%Wi.@a.. .. N(/KGKaflagreinarnCmer.@..F*GLEIGleitt letur.#d#dD(/GNGreinarnCmer.@..Z/*FORSForseti gj?rir kunnugt.I24 `TimesRomanI#ndFI.4 `TimesRomanIORSETII24 `TimesRomanI0I.4 `TimesRomanISLANDSI14 `TimesRomanIgjrir0..kunnugt:I24 `TimesRomanI#ndH(/UFUndirfyrirs?gn.@a..v*X(T2X)ttir Yrj punkta fyrir skjalaritun.#UP#UPj*DS1Tveir dlkar fyrir skjalaritun.  X  Xh*DS2Xr1r dlkar fyrir skjalaritun. }x }xB*NIVSNiWurskrif.| *TELJStillir teljara 1 broti (fyrir 10.6 pt).    |*NEFNStillir nefnara 1 broti (fyrir 10.6 pt).       ! *SP5Spss1ur (v=3,60 h=3,60) f/skjalar (s)rprent)    *SP6Spss1ur (e=1.40 n=4.60) f/skjalar (s)rprent)   } &*DSK3Dlkaskilgreining fyrir skjalaritu (s)rprentun).&j * &pbb*LET4Venjulegt 2 (Times Roman 12,0 pt).&&&I34 `TimesRomanI&&&I34 `TimesRomanIZ*HAU5Haus fyrir dagskrgerW.I14 `TimesRomanI        }  & nbb*LET3Venjulegt 1 (Times Roman 11,2 pt)I14 `TimesRomanII14 `TimesRomanI)*DSK6Dlkaskrgr. f. skjalar. (st;rir t?luliWir)) qJy )N$*FEGRFegrar Yingskjal.#gP    `/*HAU2Haus #1 fyrir skjalaritun.      \R6&>\ ?      ) +l2)#d#    t,*HAU4Haus fyrir skjalaritun (s)rprentun).      \R6&>\      } &j * &#d#    `K *HAU3Haus #2 fyrir skjalaritun. 1989.!1059rfrstofnunAlYingis.112.lggjafarYing.!.ml.  ='  _%&? 3 +l2X3(2$ C!   ?)  _%&? 3 +l2X3(2$ C!  3o 34 `TimesRoman&o4 PC&P14`sRomanR"4 PCRP.4 `*Times New RomanTTS4 PCP14 `TimesRomannTTb4 PCP24 `TimesRomannTTp4 PCP14 `*Times New RomanTT4 PCP34`s New RomanTTF94 PCFP24 `*Times New RomanTTXCx4 PCXP.4 `TimesRomannTTdJ4 PCPX;rshamar 3h - lp14,,0($ ='  _F%&G? 3 +l2X334 `TimesRoman14 `TimesRoman ?)  _I%&J? 3 +l2X334 `TimesRoman14 `TimesRoman% DDDDDD D D  Q$_U C!  _  ENUS.,ISUS., %&  9  TRV6&>X3' Letter6&A43'T?  3 +l2X38G%dd8   <E>H; 1989.!1059rfrstofnunAlYingis.  112.lggjafarYing.!  210;C.ml.       Nd.@ 368.Frumvarptillaga C  ݈   8#gPdd     r$  umbreytinglgumnr.75/1981,umtekjuskattogeignarskatt,meWsWaribreytingum.[ 6 @  (Eftir2.umr.Nd.,18.des.)@..$1.gr. + EftirtaldarbreytingarverWa30.gr.:̀a.0 + 0staW?90.000 og?180.000 1.mlsl.2.tlul.B-liWar1.mgr.komi:115.000og230.000. b ++ Ѐb.0 + 0staW?72.000 og?144.000 2.mlsl.4.tlul.B-liWar1.mgr.komi:100.000og200.000.R- ++ Ѐc.0 + 0staW?15.400.000 og?30.800.000 3.mlsl.2.mgr.komi:18.200.000og36.400.000. ++ @@@$2.gr. + 0staW?82.600 41.gr.komi:100.000. ~Y  @@@$3.gr. + ViW65.gr.lagannabtistnUmlsgreinsvohlj;Wandi: + Skattstj;rimtakatilgreinaums;knframfrandabarnsumaWallartekjurbarns,semmissthefurbWaforeldrasnaoghefurekkiveriWttleitt,skuliskattlagWarhjbarninusjlfusamrmiviWkvWi2.mgr.67.gr.SamaviWefbarnhefurmisstannaWforeldrisitt.@@@$4.gr. + 1.tlul.1.mgr.67.gr.orWistsvo: + Aftekjuskattsstofnireiknast32,8%.@@@$5.gr. + 0staW?214.104 1.mgr.A-liWar68.gr.komi:250.200.  @@@$6.gr. + 0staW?492 1.mgr.B-liWar68.gr.komi:575. . " @@@$7.gr. + 0staW?21.568 ,?32.353 og?64.705 A-liW69.gr.komi:25.204,37.807og75.614.  j% @@@$8.gr. + EftirtaldarbreytingarverWiB-liW69.gr.:̀a.0 + 0staW?51.224 2.mgr.komi:59.860.#)++ Ѐb.0 + 0staW?825.000 og?550.000 3.mgr.komi:920.000og613.000.$a *++ Ѐc.0 + 0staW?2.850.000 og?4.275.000 4.mgr.komi:3.280.000og4.920.000.Q%,!+++ @@@$9.gr. + 0staW2.og3.mgr.C-liWar69.gr.,sbr.1.gr.laganr.79/1989,komiYrjrnUjarmlsgreinarsvohlj;Wandi: }(X$/  + VaxtabturskalkvarWaYannigaWfrvaxtagjldum,einsogYaueruskilgreind3.mgr.,skaldragafjrhWersvarartil6%aftekjuskattsstofnieinsoghannerskilgreindur62.gr.Sumhj;neWasambUlisf;lk,semuppfyllirskilyrWi3.mgr.63.gr.,aWrWaskalframangreinthlutfallreiknastafsamanlgWumtekjuskattsstofniYeirrabeggja.XannigkvarWaWarvaxtabtureinstaklingsskerWasthlutfallslegafarieignirhansskv.73.gr.,aWfrdregnumskuldumskv.76.gr.,framr2.500.000kr.unsYrfallaniWurviWtvfalthrrimrk.Vaxtabturhj;naeWasambUlisf;lksskerWastmeWsamahttifarisamanlagWareignirYeirraskv.73.gr.,aWfrdregnumskuldumskv.76.gr.,framr4.150.000kr.unsYrfallaniWurviWtvfalthrrimrk.JkvWurmismunurtelstveravaxtabtur.VaxtabturgetaY;aldreiorWiWhrrien107.000kr.fyrirhvernmann,140.000kr.fyrireinstttforeldriog174.000kr.fyrirhj;neWasambUlisf;lksemuppfyllirskilyrWi3.mgr.63.gr.VaxtabturgreiWastteigisWaren1.sept.rhvertaWlokinnilagninguopinberragjaldaogmiWastviWvaxtagjldviWkomanditekjursogeignirlokYesssamars.Vaxtabtur,semerulgrien500kr.mann,fallaniWur. + Vaxtabturskv.2.mgr.miWastviWfjrhWvaxtagjaldahjhverjumframteljanda.VaxtagjldsamkvmtYessarimlsgreingetaaldreiveriWhrrien400.000kr.hjeinstaklingi,525.000kr.hjeinstWuforeldri,en650.000kr.hjhj;numeWasambUlisf;lki.TilvaxtagjaldaYessusambanditeljast:̀1.0  Vaxtagjld,afflloggengistpskv.1.,2.og4.tlul.51.gr.aWYvmarkisemYaueru {  umframvaxtatekjurskv.3.!5.tlul.1.mgr.8.gr.,endasugjldYessivegna {F fasteignaveWlnatila.m.k.tveggjaraeWalnaviWlnastofnanirmeWsjlfskuldarbyrgWtila.m.k.tveggjara,endasulninsannanleganotuWtilflunarbWarhsnWitileiginnota.TilvaxtagjaldasemverWbturoggengistpteljastYessusambandiaWeinsgjaldfallnarverWbturoggengistpafborganirogvexti.MeWeiginnotumerttviWaWhsnWiWsnUtttilbWarafeigandaYesssjlfum.  Ѐ2.0  Vaxtagjldumframvaxtatekjurskv.3.!5.tlul.1.mgr.8.gr.vegnaannarralnaenum = rWir1.tlul.,endaereinungisheimiltaWteljaYaumeWnstufj;rumrumtaliWfrogmeWkaupriefumeraWrWakaupbWtileiginnota,sbr.1.tlul.SumnUbygginguaWrWaerheimiltaWteljaYaumeWnstusjrumtaliWfrogmeWYvriYegarbygginghefst,eWatilogmeWYvrisemhsnWiWertekiWtilbWarefYaWersWar.  HvorkiteljasttilvaxtagjaldahjseljandafallnaruppsafnaWarverWbturaflnumsemkaupandiyfirtekurviWslubWarnhelduruppsafnaWarfallnarverWbturlnskuldarasemhanngreiWirlnstmaumframkvWiviWkomandiskuldabrfs. + EfannaWhj;na,semrtteigavaxtab;tum,fellurfrskalkvarWaeftirlifandimaka,semsitur;skiptubi,vaxtabtureinsogumhj;nvriaWrWanstufimmreftirltmaka.@$10.gr. + EftirfarandibreytingarverWi78.gr.:̀a.0 + 0staW?900.000 og?1.800.000 komi:1.080.000og2.160.000.!W%++ Ѐb.  0 + ViWgreininabtistnUmlsgreinsvohlj;Wandi:W""&++  .  0 +  0 +  񀀀     Aukheimildar1.mgr.ermnnumheimiltaWdragafreignumsnum,sbr.73.gr.,markaWsverWbrfsemgefinerutafrkissj;Wi,rkisvxla,happdrttisskuldabrfrkissj;Ws,hsbrfgefintafByggingarsj;WirkisinssvooghlutdeildarskrteiniverWbrfasj;Wa,sbr.lgnr.20/1989,YarsemverWbrfasj;WurinnereingngumyndaWurafframangreindumskuldaviWurkenningum,endasueignirYessarekkitengdaratvinnurekstrieWasjlfstWristarfsemi. ++  '#- @$11.gr. + ViW82.gr.lagannabtistnUmlsgreinsvohlj;Wandi: + Skattstj;rimtakatilgreinaums;knframfrandabarnsumaWeignirbarns,semmissthefurbWaforeldrasnaoghefurekkiveriWttleitt,skuliskattlagWarhjbarninusjlfusamrmiviWkvWi83.gr.SamaviWefbarnhefurmisstannaWforeldrisitt.@$12.gr. + 83.gr.lagannaorWistsvo: + EignarskatturmannareiknastYannig:Affyrstu2.875.000kr.afeignarskattsstofnigreiWistenginnskattur.Afeignarskattsstofniyfir2.875.000kr.greiWist1,2%.Afeignarskattsstofniyfir8.050.000kr.greiWistaWauki0,75%,Y;YannigaWhjYeimsemhafatekjuskattsstofnundir1.680.000kr.skallkkareiknaWaneignarskattsamkvmtYessummlsliW,hlutfallslegaYannigaWhannfalliaWfulluniWureftekjuskattsstofnerundir840.000kr.@$13.gr. + 1.og2.mgr.121.gr.lagannaorWistsvo: + FjrhWir,semumrWir68.gr.,A-liW69.gr.,2.mgr.B-liWar69.gr.oghmarksfjrhWvaxtab;taskv.6.mlsl.2.mgr.C-liWar69.gr.,skulu1.jlstaWgreiWsluritakahlutfallslegribreytingusemnemurmismunlnskjaravsitlusemgildier1.des.nstanundanstaWgreiWslurioglnskjaravsitlusemergildi1.jnstaWgreiWsluri. + FjrhWirYr,semumrWir1.mgr.,skulubreytastfyrstasinn1.jl1990samrmiviWmismunsemverWurlnskjaravsitlusemgildier1.des.1989,Y.e.2.722stig,ogYeirrarsemgildiverWur1.jn1990.@#14.gr. + 0staW?1990 122.gr.komi:1991.  @$15.gr. + LgYessiWlastYegargildiogkomatilframkvmda1.jan.1990oggildaviWstaWgreiWsluopinberragjaldarinu1990ogviWlagningutekjuskattsogeignarskattsrinu1991.JafnframtfallargildifrogmeWsamatmalgnr.7/1974,umskattalegameWferWverWbrfao.fl.semrkissj;Wurselurinnanlands,og2.mlsl.1.mgr.3.gr.laganr.79/1983,uminnlendalnsfjrflunrkissj;Ws. + X;skulukvWi1.gr.,2.gr.,3.gr.,8.gr.,9.gr.,10.gr.,11.gr.,12.gr.og13.gr.komatilframkvmdaviWlagningutekjuskattsogeignarskattsogkvrWunb;tarinu1990vegnateknarinu1989ogeignalokYessrs.@z z  kvWitilbrWabirgWa.  !W%  + HsnWisbtur,sbr.kvWitilbrWabirgWaIlgumnr.79/1989,skuluvera53.400kr.miWaWviWlnskjaravsitlusemgildier1.des.1989,Y.e.2.722stig.