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2. Tassazione e tipologie di imprese (1). Imprese individuali e societ di persone: soggetti Irpef (1974)Il reddito delle imprese individuali attributo all\'imprenditore;Il reddito delle societ di persone viene imputato pro-quota in capo ai soci e incluso nell\'imponibile Irpef, indipendentemente

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