000			00737cab a2200229 4500
001			ABS40412
008			090401t1989 xxu||||| |||| 00| 0 eng d
035			_a(Sirsi) u23643
041			_aeng
100			_aPascual, C.
245		4	_aThe new Spanish gift and inheritance tax law
260			_c1989
350			_a0
490			_aLaw Society`s Gazette _v86(1) 5 January 1989, 34-35(2)
520			_aOutlines the procedure for winding up the Spanish estate of a deceased owner of property in Spain , highlighting the new inheritance tax rules which came into force on 1 January 1988.
650			_aHOLIDAY HOMES
650			_aHOUSE PURCHASE
690			_aOVERSEAS
700			_aSmith, R.R.
942			_n0
948			_c04/03/1997
999			_c15820 _d15820