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Showing 1621–1630 of 22566 articles for “Art. US Estate Tax — Form 706 instructions”
It is forbidden for any notary or court clerk to receive any deed in deposit without drawing up a record of the deposit. Wills deposited with notaries by testators are excepted.
…ed by virtue of or as a consequence of a deed compulsorily subject to registration or to the merged formality, annex it to their minutes, receive it for deposit or issue it as a patent, extract, copy…
I. - Donations of full ownership of the shares or stocks of a company with an industrial, commercial, craft, agricultural or liberal activity that meet the conditions listed in article 787 B benefit o…
…rtifying that:the woods and forests of the grouping are likely to present one of the guarantees of sustainable management provided for in articles L. 124-1 et L. 124-3 and to article L. 313-2 of the F…
Reversions of usufruct are subject to death duties.
…Article 800 by means of an online service made available by the administration from a specific platform, he shall affix to this copy the indications of certification of the identity of the parties an…
…al, extend their duration or make to their members, by way of pure and simple division in kind, exclusive allocation in ownership of fractions, to which they are entitled, of immovable property or gro…
The following are exempt from land registration tax: 1° Registrations required by the State. However, the tax that has not been collected on a judicial or conventional mortgage registration must be pa…
…lecting inter vivos transfer duties, an allowance of €80,724 is made on the share of the donor's spouse.
The share of each brother or sister, whether single, widowed, divorced or legally separated, is exempt from death duties on the double condition: 1° That he is, at the time of the opening of the succe…
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