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Showing 2411–2420 of 16624 articles for “Art. US Estate Tax — basic exclusion amount”
The heir settles the liabilities of the estate. He pays the registered creditors according to the rank of the security attaching to their claim. Other creditors who have declared their claim are paid…
Despite forfeiture or revocation of acceptance up to the amount of net assets, estate creditors and legatees of sums of money retain exclusive rights of pursuit over the assets mentioned in the first…
Within the period provided for in article 792, the heir may declare that he is retaining in kind one or more assets of the succession. In this case, he owes the value of the property set out in the in…
…e to the latter option are binding on all the heirs until the day of partition. The creditors of an estate accepted by one or more heirs purely and simply and by others up to the amount of the net ass…
The costs of sealing, inventorying and accounting are borne by the estate. They are paid as preferential partition costs.
A declaration to retain an asset is not enforceable against creditors until it has been published. Failure to declare the alienation of an asset within the period provided for in Article 794 engages t…
…as the right to accept is not time-barred against him, the heir may revoke his acceptance up to the amount of the net assets by accepting purely and simply. This acceptance is retroactive to the day o…
…ble for the supplement out of his personal property, unless he returns the retained property to the estate and without prejudice to the action provided for in article 1341-2.
The declaration is accompanied or followed by the inventory of the estate, which includes an item-by-item estimate of the assets and liabilities. The inventory is drawn up by a judicial auctioneer, ba…
An heir may declare that he intends to assume this capacity only up to the amount of the net assets.
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