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Showing 2371–2380 of 19774 articles for “Art. France–US Estate & Gift Tax Convention”
…his rights from the author of the liberality. The same applies to his heirs where they receive the gift under the conditions provided for in Article 1056.
…benefit of the gradual liberality, the property or rights that were the subject of it depend on the estate of the indebted person, unless the deed expressly provides that his heirs may receive it or d…
…charge may only be imposed on the available portion. The donee may, however, accept, in the deed of gift or subsequently in a deed drawn up under the conditions provided for in Article 930, that the c…
A liberality thus granted may only take effect in respect of property or rights that are identifiable at the date of transmission and subsist in kind at the death of the encumbered person. Where it re…
The second gratified cannot be subject to the obligation to preserve and transmit. If the charge has been stipulated beyond the first degree, it remains valid but for the first degree only.
The rights of the second grantee open on the death of the grantee. However, the grantee may abandon, in favour of the second grantee, the enjoyment of the property or right which is the subject of the…
The provisions set out in articles 1049, 1051, 1052, 1055 and 1056 are applicable to residual gifts.
The first beneficiary may not dispose of the property given or bequeathed as a residual gift by will. The residual gift may prohibit the first beneficiary from disposing of the property by gift inter…
A gift may be subject to a charge involving an obligation on the donee or legatee to retain the property or rights that are the subject of the gift and to pass them on, on his or her death, to a secon…
…s acceptance in the manner required for donations. By way of derogation from article 932, a gradual gift may be accepted by the second recipient after the donor's death.
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