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Section 96. Restitution of Tax Upon Satisfaction of Outstanding Obligations - National Internal Revenue Code (NIRC)

Section 96. Restitution of Tax Upon Satisfaction of Outstanding Obligations of National Internal Revenue Code (NIRC). Section 96. Restitution of Tax Upon Satisfaction of Outstanding Obligations. - If after the payment of the estate tax, new obligations of the dec

  • Subjects 9 Bar syllabus groups
  • Codals 48 Primary legal sources

National Internal Revenue Code (NIRC)

Section 96. Restitution of Tax Upon Satisfaction of Outstanding Obligations. - If after the payment of the estate tax, new obligations of the decedent shall appear, and the persons interested shall have satisfied them by order of the court, they shall have a right to the restitution of the proportional part of the tax paid.

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