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Showing 2431–2440 of 17089 articles for “Art. US–France Estate & Gift Tax Protocol”
The co-heir who makes the report in kind may retain possession of the donated property until the sums due to him for expenses or improvements have been effectively repaid.
…value of the property given at the time of the partition, based on its condition at the time of the gift. If the property was alienated before the partition, the value it had at the time of alienation…
Gifts and legacies made to the spouse of a spouse entitled to inherit are deemed to have been made with exemption from reporting. If the gifts and legacies are made jointly to two spouses, only one of…
The report is only made to the donor's estate.
…tablishment of one of the co-heirs or for the payment of his debts. It is also due in the case of a gift of fruits or income, unless the liberality was expressly made outside the inheritance share.
A donee who was not a presumptive heir at the time of the gift, but who becomes a successor on the day the succession is opened, does not owe the report, unless the donor has expressly required it.
The fruits of things subject to report are due from the day on which the succession is opened. Interest is only due from the day on which the amount of the report is determined.
Similarly, no report is due for associations made without fraud between the deceased and one of his heirs, where the conditions have been settled by an authenticated deed.
Gifts and legacies made to the son of one who is successor at the time of the opening of the succession are always deemed to be made with exemption from reporting. The father coming to the succession…
Property which has perished by chance and through no fault of the donee is not subject to report. However, if such property has been reconstituted by means of compensation received for its loss, the d…
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