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Showing 1351–1360 of 12278 articles for “Art. US Estate Tax — QDOT”
…of the same article 965 representing these same properties or rights, when these properties or real estate rights are allocated to the main industrial, commercial, craft, agricultural or liberal activ…
The contribution levied for each cancellation of registration is liquidated at the single rate of 0.10% on the sums subject to cancellation. In the event of a reduction of the pledge, it is liquidated…
No person shall sell or distribute stamps except by virtue of a commission issued by the competent authority of the State.
I. to III. - (Repealed with effect from 1st January 2000).IV. -(Repealed).V. - The examination fee for obtaining the deep-sea extension and the large inland waterway yacht extension is set at 38 €.>
The assets mentioned in article 965 placed in a trust defined in article 792-0 bis are included, for their net market value on 1st January of the tax year, as the case may be, in the assets of the set…
The surrender value of surrenderable insurance contracts and capitalisation bonds or contracts expressed in units of account mentioned in the second paragraph of article L. 131-1 of the Insurance Code…
…market value of the property if it is occupied as the owner's main residence. In the case of joint taxation, only one property is eligible for the above allowance. Securities listed on a market are v…
I.-The debts, existing on 1st January of the tax year, contracted by one of the persons mentioned in 1° of article 965 and actually borne by it, relating to taxable assets and, where applicable, in pr…
The tax provided for in article 990 D is not applicable:1° To international organisations, sovereign States, their political and territorial subdivisions, and to legal persons, bodies, trusts or compa…
The tax provided for in Article 990 D is not deductible when calculating income tax or corporation tax.
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