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Showing 2401–2410 of 19774 articles for “Art. France–US Estate & Gift Tax Convention”
The ratio of a sum of money is equal to its amount. However, if it has been used to acquire property, the ratio is due from the value of that property, under the conditions provided for in Article 860…
Where the return is in kind and the condition of the objects given has been improved by the act of the donee, he must be taken into account for this, having regard to what their value was increased at…
The donee, on the other hand, must, in the case of a return in kind, take into account any deterioration or deterioration which has diminished the value of the donated property through his act or faul…
Gifts made outside the inheritance can only be retained, nor legacies claimed by the heir coming to share, up to the available portion: the excess is subject to reduction.
The heir also has the option of bringing back in kind the donated property that still belongs to him, provided that the property is free of any charge or occupation with which it was not already encum…
The co-heir who makes the report in kind may retain possession of the donated property until the sums due to him for expenses or improvements have been effectively repaid.
…value of the property given at the time of the partition, based on its condition at the time of the gift. If the property was alienated before the partition, the value it had at the time of alienation…
Gifts and legacies made to the spouse of a spouse entitled to inherit are deemed to have been made with exemption from reporting. If the gifts and legacies are made jointly to two spouses, only one of…
The report is only made to the donor's estate.
…tablishment of one of the co-heirs or for the payment of his debts. It is also due in the case of a gift of fruits or income, unless the liberality was expressly made outside the inheritance share.
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