27:["$","main",null,{"className":"art-wrap","children":[["$","a",null,{"href":"/wetgeving/BWBR0011353","className":"art-back","children":["← ","Wet IB 2001"]}],["$","header",null,{"className":"art-header","children":[["$","div",null,{"className":"art-badges","children":[["$","span",null,{"className":"art-badge art-badge-sub","children":"IB"}],["$","span",null,{"className":"art-badge art-badge-nl","children":"NL"}]]}],["$","h1",null,{"className":"art-heading","children":["Art. ","438"," ","Wet IB 2001"]}],["$","div",null,{"className":"art-meta","children":[["$","span",null,{"children":["Wet inkomstenbelasting 2001"," · "]}],["$","span",null,{"children":["Gewijzigd:"," ","22 mei 2026"]}]]}]]}],["$","div",null,{"className":"art-body","children":[["$","div",null,{"className":"art-text-col","children":[["$","h2",null,{"children":"Wettekst"}],["$","div",null,{"className":"law-body","dangerouslySetInnerHTML":{"__html":"

Artikel 4.38 — Afrekening op verzoek

1. Indien de gezamenlijke belanghebbenden daarvoor kiezen, wordt artikel 4.17 niet toegepast.

2. De keuze wordt gemaakt bij de aangifte of aangiften waarin het aldus ontstane vervreemdingsvoordeel is begrepen.

"}}],["$","div",null,{"className":"art-banner","children":["Geconsolideerde brontekst ter informatie; aan deze weergave kunnen geen rechten worden ontleend."," ",["$","a",null,{"href":"https://wetten.overheid.nl/BWBR0011353","target":"_blank","rel":"noopener noreferrer","children":"Raadpleeg de officiële versie"}]," ","op ","wetten.overheid.nl","."]}],false]}],["$","div",null,{"className":"art-cases-col","children":[["$","section",null,{"className":"art-section","children":[["$","h2",null,{"children":"Jurisprudentie"}],["$","p",null,{"className":"art-empty","children":["Nog geen gepubliceerde uitspraken over art. ","438","."]}]]}],false,false]}]]}]]}]