TERMIUM Plus®

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FRACTIONAL GIFT [3 records]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2003-02-26

English

Subject field(s)
  • Law of Estates (common law)
  • Collection Items (Museums and Heritage)
CONT

The IRS [Internal Revenue Service] in the USA accepts two forms of gift of works of art; outright gifts of the donor's full interest, and fractional gifts, i. e. promised gifts of the donor's of remaining interest at a fixed future time.

French

Domaine(s)
  • Droit successoral (common law)
  • Objets de collection (Muséologie et Patrimoine)

Spanish

Save record 1

Record 2 2003-02-26

English

Subject field(s)
  • Law of Estates (common law)
  • Collection Items (Museums and Heritage)
CONT

The IRS [Internal Revenue Service] in the USA accepts two forms of gift of works of art; outright gifts of the donor's full interest, and fractional gifts, i. e. promised gifts of the donor's of remaining interest at a fixed future time.

French

Domaine(s)
  • Droit successoral (common law)
  • Objets de collection (Muséologie et Patrimoine)
OBS

droits restants du donateur : pluriel d'usage.

Key term(s)
  • droit restant du donateur

Spanish

Save record 2

Record 3 2003-02-13

English

Subject field(s)
  • Law of Estates (common law)
  • Collection Items (Museums and Heritage)
DEF

A donation of an object or collection of objects to which the museum does not receive full title.

CONT

Partial gifts are of two kinds. A fractional interest gift is one in which the museum is given a present fractional interest and the donor retains the remaining fractional interest. In these cases the museum is entitled to possession of the object for that portion of each calendar year equal to its fractional interest in the property.

CONT

The IRS in the USA accepts two forms of gift of works of art; outright gifts of the donor's full interest, and fractional gifts, i. e. promised gifts of the donor's of remaining interest at a fixed future time.

French

Domaine(s)
  • Droit successoral (common law)
  • Objets de collection (Muséologie et Patrimoine)
DEF

Don d'un objet ou d'une collection d'objets à un musée qui ne possède pas la totalité des droits sur ce ou ces derniers.

Spanish

Save record 3

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