Deemed Assets – Section 4 - In case of a holder of impartible estate - Wealth Tax Law & Procedure - Wealth-tax

Deemed Assets – Section 4 - In case of a holder of impartible estate<?xml:namespace prefix = o ns = "urn:schemas-microsoft-com:office:office" /> 4 (6) For the purposes of this Act, the holder of an impartible estate shall be deemed to be the individual owner of all the properties comprised in the estate.