受遗赠人

A person whose interests are related to the heir or the legatee

与继承人、受遗赠人有利害关系12的人。

C the death of all property rights, property rights in accordance with the law made the legal successor, heir or legatee wills.

三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。

It is of course possible to conceive one man acquiring the whole of the rights and duties of another at different periods, as for example by successive purchases; or he might acquire them in different capacities, part as heir, part as purchaser, part as legatee.

当然，可以想象，一个人可以在不同时期取得另外一个人的全部权利和义务，例如通过连续购买；他也可以用不同身份来取得这些权利和义务，部分由于是继承人，部分由于是买受人，部分由于是受遗赠人。

From now on, all property rights including property rights will be free gift spouse, parent, child, grandparent, grandparents, grandchildren, grandson, daughter, brother and sisters; housing housing property owners will be free gifts directly dependent on its commitment to the maintenance or obligations or the maintenance of dependents; and housing property rights of all deaths, according to the legal heirs to obtain property rights, wills and other heir or legatee three cases of property rights free gift, to the parties not to collect personal income tax.

今后，包括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；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；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等三种情形的房屋产权无偿赠与，可对当事双方不征收个人所得税。

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。

Article 21 Where there are obligations attached to testamentary succession or legacy, the successor or ''.

第二十一条遗嘱继承或者遗赠附有义务的，继承人或者受遗赠人应当履行义务。

That the sole devisees and legatees under the last will and testament of A Smith, deceased, are one and the same as the aforesaid heirs-at-law with the addition of the X Bank, as Trustee of the testamentary trust for the use and benefit of B and C

死者A Smith最后遗嘱中的受遗赠人除了前述的法定继承人外，还加上XXX银行作为遗嘱信托的受托人，其受托财产是为了B和 C的利益而使用

That the sole devisees and legatees under the last will and testament of A Smith, deceased, are one and the same as the a for esaid heirs-at-law with the addition of the X Bank, as Trustee of the testamentary trust for the use and benefit of B and C

死者A Smith最后遗嘱中的受遗赠人除了前述的法定继承人外，还加上XXX银行作为遗嘱信托的受托人，其受托财产是为了B和 C的利益而使用

Th at the sole devisees and leg at ees under the last will and testament of A Smith, deceased, are one and the same as the aforesaid heirs- at -law with the addition of the X Bank, as Trustee of the testamentary trust for the use and benefit of B and C

死者A Smith最后遗嘱中的受遗赠人除了前述的法定继承人外，还加上XXX银行作为遗嘱信托的受托人，其受托财产是为了B和 C的利益而使用

Any of the above actions may be taken without demand for margin or additional margin, without prior notice of sale or purchase or other notice to Client, Client's personal representatives, heirs, executors, administrators, trustees, legatees or assigns and regardless of whether the ownership interest shall be solely Client's or held jointly with others.

任何上述行动可能会要求采取保证金或额外的保证金，在没有事先通知的出售或购买或其他通知客户，客户的个人代表，继承人，遗嘱执行人，遗产管理人，受托人，受遗赠人或代理人和不论所有权利息应完全客户的或与他人联合举办。

This one mode pays close attention to network credence foundation of the businessman very much.

这一模式非常关注商人的网络信用基础。

Cell morphology of bacterial ghost of Pasteurella multocida was observed by scanning electron microscopy and inactivation ratio was estimated by CFU analysi.

扫描电镜观察多杀性巴氏杆菌细菌幽灵和菌落形成单位评价遗传灭活率。