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  3. 16000 Inheritance tax
  4. 16450 Exemptions
  5. 16450 Dispositions which are not transfers of value

16450 Dispositions which are not transfers of value

Contents:

  • 16450 Introduction to dispositions which are not transfers of value
  • 16455 No gratuitous intent
  • 16455A Connected persons
  • 16460 Dispositions for maintenance of family
  • 16465 Dispositions on trust for benefit of employees
  • 16470 Waiver of remuneration
  • 16475 Waiver of dividends
  • 16480 Dispositions conferring retirement benefits
  • 16485 Dispositions allowable for income tax
  • 16490 Grant of tenancies of agricultural property
  • 16495 Changes in distribution of deceased’s estate

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