Browsing LSP-Jurnal Ilmiah Dosen by Subject "Certainty"
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Legal Certainty of Income Tax Exemption on the Transfer of Rights to Land in the Sharing of Collective Integration Rights
(International Journal of Social Science and Education Research Studies, 2022-11-07)The transfer of property to certain heirs for the joint ownership of the object of inheritance must be transferred by way of the distribution of joint rights, which is based on the APHB. Article 4 paragraph (3) letter b ...