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ماده 4 قانون مالیات مستقیم
منسوخ - به موجب ماده (2) قانون اصلاح موادی از قانون مالیات‌های مستقیم، مصوب 27 بهمن ماه 1380 این ماده حذف شده‌است. (تاریخ اجرا از اول سال 1381)

متن ماده 4 قبل از اصلاح:

* قانون مالیات‌های مستقیم، مصوب سوم اسفند ماه یک هزار و سیصد و ‌شصت و شش مجلس شورای اسلامی (تاریخ اجرا از اول سال 1368) ماده 4- املاکی که برای تولیدات صنعتی و کشاورزی و دامی مورد استفاده می‌باشند در مدت بهره‌برداری و همچنین خانه‌های سازمانی کارگری و ‌کارمندی و سردخانه‌ها و املاکی که مالک در آنها به موجب احکام مراجع قضایی ممنوع‌المعامله گردیده و یا بنا به عللی به گواهی مراجع ذی‌صلاح‌ دولتی یا نهادهای انقلاب اسلامی بهره‌برداری از آنها از عهده مالک خارج باشد و یا حق استفاده از آنها به طور رایگان در اختیار اشخاص و مؤسسات‌ مذکور در ماده 2 این قانون قرار گیرد مادامی که دارای وضعیت ذکر شده باشند مشمول مالیات این فصل نخواهند بود.

‌* قانون اصلاح موادی از قانون مالیات‌های مستقیم ... (مصوب 7 اردیبهشت ماه 1371 مجلس شورای اسلامی) ‌(تاریخ اجرا از اول سال 1368): ماده 3- در ماده 4 بعد از عبارت ‌کشاورزی و دامی عبارت ‌و امور فرهنگی، آموزشی، ورزشی، بهداشتی، درمانی، نگهداری معلولین، هتل، متل، مسافرخانه‌ها، مهمانسرا، مهمانپذیر، سینما، تماشاخانه و مؤسسات دوبلاژ فیلم اضافه می‌شود



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