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Showing 1551–1560 of 22566 articles for “Art. US Estate Tax — Form 706 instructions”
…ided ownership when they were contributed, is subject to the registration duty or land registration tax provided for in article 746 where the assets are attributed to the contributors, their surviving…
…is declared or registered. The same rule applies when the donee discloses a manual donation to the tax authorities. These provisions do not apply to manual donations made to charitable organisations…
For gratuitous transfers of movable property, other than listed securities and term debts, the value serving as the basis for the tax is determined by the detailed and estimated declaration of the par…
…° In the absence of deeds of sale, by the estimate contained in the inventories, if drawn up in the forms prescribed by article 789 of the Civil Code, and within five years of the death, for movable p…
…n, unless a certificate is produced by the creditor certifying their existence at that time, in the form and according to the rules determined in article L. 20 of the Book of Tax Procedures; 2° Debts…
The amount of rent or occupancy allowances actually reimbursed by the estate to the surviving spouse or partner bound to the deceased by a civil solidarity pact pursuant to articles 515-6 and 763 of t…
…in the Mayotte land register of judicial decisions and deeds excluded from the scope of the merged formality are subject to registration duties.These decisions and deeds are exempt from payment of th…
Where a deed contains two provisions which are tariffed differently but which, because of their correlation, are not such as to give rise to a plurality of duties or taxes, the provision which serves…
The rates of the land registration tax are applicable for the liquidation of registration duties due on the basis of provisions subject to land registration in judicial decisions and deeds excluded fr…
…tuted by articles L. 412-1 to L. 412-13 of the Rural and Maritime Fishing Code, relating to the status of tenant farming and sharecropping, or by article L. 462-21 of the same code, relating to farm l…
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