In addition to the taxes which can be owed by the deceased for the year of his death, we must ensure to pay the alimony that the latter was already paying in his lifetime to family support creditors such as a former spouse or children of whom he was not given custody. This payment takes then the form of a lump sum.
Moreover, it is also necessary to deliver the property subject to a legacy by particular title before proceeding to the distribution of the universal legacy.
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