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Showing 1361–1370 of 16624 articles for “Art. US Estate Tax — basic exclusion amount”
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.
…surance and similar organisations, due to the death of the insured, are subject to a levy up to the amount of the share due to each beneficiary of these sums, annuities or values corresponding to the…
…° The surnames and forenames of the parties and their domicile. Each deed entered in this register must be annotated with its serial number. Court clerks are required to enter in this register the bul…
…ormality of land registration and registration referred to in article 647 ; 3° Of the collection of taxes and the contribution provided for in article 879 payable on the occasion of the formalities pr…
…d for in Article R. 322-9 of the Code of Civil Enforcement Procedures; 4° For the act noting the refusal to publish a summons valid as an attachment in the event of a published summons; 5° For the men…
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