French Civil CodeIn force
Paragraph 1: Operations prior to reduction
Article 919-2
A gift made outside the share of the estate is deducted from the available share. The excess is subject to reduction.
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Showing 6031–6040 of 22566 articles for “Art. US Estate Tax — Form 706 instructions”
A gift made outside the share of the estate is deducted from the available share. The excess is subject to reduction.
The opening of safeguard, receivership or judicial liquidation proceedings in favour of the trustee does not affect the fiduciary estate.
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