遗赠

According to the Circular, there are three conditions under which the donor and the donee of the real estate endowed as gift may be exempted from individual income tax: where the owner of the real estate donates the ownership for no consideration to his or her spouse, parents, offspring, paternal grandparents, maternal grandparents, paternal grandchildren, maternal grandchildren or siblings; where the owner of the real estate donates the ownership for no consideration to the person who is under the direct obligation to take care of or support the owner; where the ownership of the real estate, following its owner's demise, is transferred to the legal heir by operation of law or to the legatee or donee under the will.

根据《通知》，房屋产权无偿赠与的当事双方免征个人所得税的三种情况包括：（1）房屋产权所有人将房屋产权无偿赠与配偶、父母、子女、祖父母、外祖父母、孙子女、外孙子女、兄弟姐妹；（2）房屋产权所有人将房屋产权无偿赠与对其承担直接抚养或者赡养义务的抚养人或者赡养人；（3）房屋产权所有人死亡，依法取得房屋产权的法定继承人、遗嘱继承人或者受遗赠人。

Legator et al.(1998) found a high statistical signi?

遗赠 等。（1998）发现高统计signi？

But that on his arrival at leghorn he had come into possession of a large fortune, left him by an uncle, whose sole heir he was

这次到了里窝那，他得到了一大笔财产，是他的一位叔父遗赠给他的，他是他叔父唯一的继承人。

In each such legend, lycanthropy is less a curse than a blessing; a legacy passed from parent to child.

其实，变狼狂与其说是诅咒不如说是祝福：自双亲予子女的遗赠。

His estimate of the bequest was far from overweening; to few men could the small sum-total of his activities in this world seem more inconsiderable than, in those last solemn days, it did to him.

他对遗赠的估计远远唯我独尊；在可能的小总结，在这个世界上总的活动似乎更微不足道的少数人比那些过去庄严的日子，它确实给他。

The Potomac Company passed out of existence, and Washington's bequest became worthless.

波多克公司不存在了，华盛顿的遗赠也变得没有价值了。

Because a Puritan named John Harvard bequeathed his library to the school, the school was named after him.

由于一位名叫约翰·哈佛的清教徒把自己的图书馆遗赠给该校，学校就以他的名字命名。

He gave it to Lucie Rie (1902-95), who on her death bequeathed it to Janet Leach.

他把它给了露西惠（1902年至95年），谁死在她的遗赠给珍妮特利奇。

He willed most of his money to his nephew.

他把大部分的钱遗赠给了他的侄子。

His father had passed away and willed all of his possessions to his son.

他的父亲过世了，并且把他所有的遗产都遗赠给了他。

Chrysanthemum of 10 thousand birthday is lax to edaphic requirement, with the arenaceous qualitative loam with fecund, good drainage had better.

万寿菊对土壤要求不严，以肥沃。排水良好的砂质壤土为好。

He unstepped the mast and furled the sail and tied it.

他拔下桅杆，把帆卷起，系住。