transmission successorale

CONT: Parler de la transmission successorale revient à annoncer le prélude de l'appropriation privée par les héritiers des biens du de cujus. Ce problème de la transmission soulève une question fondamentale. Est-ce que celui qui a la vocation de devenir héritier doit recevoir nécessairement un bien de la succession?

OBS: Inheritance. Real property or personal property that is received by heirs. A nontechnical meaning of inheritance includes property passed by will. Although federal estate tax may have to be paid on the estate itself, the recipient is not subject to federal income tax on the inheritance.