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Showing 1601–1610 of 22566 articles for “Art. US Estate Tax — Form 706 instructions”
Deeds recording contributions of movable property made under the conditions provided for in Article 220 nonies are registered free of charge.
…of an office, the clientele, minutes, repertoires, collections and other objects dependent thereon must be evidenced in writing and registered, before being produced in support of the application for…
…5 of the Code de l'Action Sociale et des Familles (Social Action and Family Code) benefit from the tax regime for direct line gratuitous transfers when the donor or the deceased has provided for thei…
…bequests of works of art, monuments or objects of historical interest, books, printed matter or manuscripts, made to establishments with civil status, other than those referred to in I of Article 794…
…free of charge.II. - (Repealed).III. - The standard rate of registration duty or land registration tax levied on the contributions referred to in 3° of I, I bis and II of Article 809 is set at 2.20%…
…that financial year.The repurchase by an open-ended investment company with a preponderance of real estate capital of its own shares is subject to registration duty at the rate set in 2° of I of Artic…
The fraction of shares in rural landholding groups, provided for by article L. 322-22 of the Code rural et de la pêche maritime, representative of forestry assets and that representative of agricultur…
…the public service where it was paid; in the event of omission and in the case of a deed subject to formality within a specified period, the competent public accounting officer shall demand the fee if…
…is not liable for any duty. On the death of the first legatee or donee, the assets transferred are taxed according to the degree of kinship between the testator or donor and the second legatee or don…
I. - The estates of:1° of servicemen of the French and allied armies who died under the flags during the war;2° of servicemen who, either under the flags or after being sent home, will have died, with…
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