This Decision outlines transitional rules for adjusting Taxable Income for certain assets owned before a Taxable Person's first tax period, providing relief under Article 61 of the Corporate Tax Law. It details the elective relief for gains on immovable property, intangible assets, and financial assets/liabilities measured on a historical cost basis. Taxpayers can choose one of two adjustment options for immovable property (market value or time apportionment) and must use the time apportionment method for intangible assets. These elections are generally irrevocable and must be made in the first Tax Return.