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AshleyGu · 2020年11月30日

IPS community property rules

under community property rules,遗产要收税吗?如果只给spousal inheritance tax,community property也按照spousal tax征收吗
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Olive_品职助教 · 2020年12月01日

嗨,努力学习的PZer你好:


教材上原文我贴上你看一下:P289

For example, under community property regimes, each spouse has an indivisible one-half interest in income earned during marriage. Gifts and inheritances received before and after marriage may still be retained as separate property. Upon death of a spouse, the property is divided with ownership of one-half of the community property automatically passing to the surviving spouse. Ownership of the other half is transferred by the will through the probate process.

教材的例题是直接拿到one-half interest in income earned during marriage,没有考虑tax。

如果考试不给相关条件,我们也默认不交税。

可以参考同类问答:https://class.pzacademy.com/qa/66146

 


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努力的时光都是限量版,加油!


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