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WHAT’S A USUFRUCT? How is it treated by the IRS?
Usufruct is a limited real right (or in rem right) found in civil-law and mixed jurisdictions that unites the two property interests of usus and fructus: Usus (use) is the right to use or enjoy a thing possessed, directly and without altering it. Fructus (fruit, in a figurative sense) is the right to derive profit […]
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