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Continued - 2 | Dinar Fils According to the assessment notice No. 3861/507 T 1 dated 1/16/1961, tax calculation difference. | .../... According to the assessment notice No. 3988/634 T 1 dated 3/1/61, resulting from the sale of his inherited shares from the properties sequence 283/5 Ja'ifar and 246/1 and 247/1 Duriyyin as a result of the lawsuits for dissolution of co-ownership filed in the Karkh Conciliation Court, and that this estimated amount is more than the amount of his shares in the mentioned properties. | 466/866 The financial authority based its assessments for the fiscal years 54/55 and 55/56 on paragraph (a) of Article Two of Income Tax Law No. 36 of 1939, which states the following: Article Two The following incomes shall be subject to tax, subject to the provisions of this law: (a) - Incomes arising from any craft, commercial business, profession, work, or any transaction of a commercial nature, including profits arising from the purchase and sale of immovable property for the purpose of trading, even if only for once.