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Showing 3671–3680 of 12278 articles for “Art. US Estate Tax — QDOT”
…death of the insured to a specific beneficiary or to his heirs does not form part of the insured's estate. The beneficiary, whatever the form and date of his designation, is deemed to have had sole e…
The remuneration of the mandatary is a charge on the estate which gives rise to a right to reduction where it has the effect of depriving the heirs of all or part of their reserve. The heirs covered b…
The costs of the application for delivery shall be borne by the estate, without however resulting in any reduction of the legal reserve. Registration duties shall be payable by the legatee. All, if no…
…he application in Saint-Martin of the provisions of Chapter I of Title VI of Book V, the offence of tax fraud is considered to be either the offence provided for by the provisions of article 1741 of t…
…pplication in Saint-Barthélemy of the provisions of Chapter I of Title VI of Book V, the offence of tax fraud is considered to be either the offence provided for by the provisions of Article 1741 of t…
The chargeable event for the tax provided for in article 266 sexies occurs and this tax is payable at the time when :1. The receipt of waste in a facility mentioned in 1 of I of article 266 sexies ;1a…
The usufructuary still benefits, always in accordance with the times and usage of the former owners, from the parts of the high forest woods that have been set aside for regulated felling, whether the…
The institution may ask the administration in charge of the estates to dispose of movable property placed in the hands of justice that has been handed over to the agency pursuant to the articles 41-5…
The costs referred to in article L. 1614-1 are compensated by the transfer of State taxes, by the resources of the Fonds de compensation de la fiscalité transférée and, for the balance, by the allocat…
The municipal council may pass taxes to cover expenditure required by the current needs and obligations of the municipality. These taxes may be: 1° Additional charges to the taxes mentioned in 1° of a…
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