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Showing 2441–2450 of 17089 articles for “Art. US–France Estate & Gift Tax Protocol”
Likewise, a son coming in his own right to the donor's estate is not obliged to return the gift made to his father, even when he would have accepted the latter's estate; but if the son comes only by r…
An heir who renounces the succession may, however, retain the inter vivos gift or claim the legacy made to him up to the available portion unless the disposing person has expressly required the report…
…paragraph of article 845. It cannot be required in kind, unless otherwise stipulated in the deed of gift. In the case of such a stipulation, the alienations and constitutions of real rights granted by…
The same applies to any profits that the heir may have derived from agreements made with the deceased, if these agreements did not present any indirect advantage, when they were made.
The articles L. 2242-1 to L. 2242-4 are applicable to the communes of French Polynesia.
…bject to the provisions of article L. 3211-2, the departmental council decides on the acceptance of gifts and legacies made to the department.
I. - The articles R. 2242-1 to R. 2242-6 shall apply to the communes of French Polynesia subject to the adaptations provided for in II. II. - For the application of article R. 2242-2, the words: "Mini…
Any gift inter vivos, made under conditions the performance of which depends on the sole will of the donor, shall be void.
The donation duly accepted shall be perfected by the consent of the parties alone; and the ownership of the objects donated shall be transferred to the donee, without the need for any other tradition.
The gift inter vivos may include only the present property of the donor; if it includes future property, it will be void in this respect.
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