@article{Legifrance2001,
  title = {France General Tax Code},
  year = {2001},
  url = {https://www.legifrance.gouv.fr/codes/section_lc/LEGITEXT000006069577/LEGISCTA000006191748/2001-03-31},
  urldate = {2025-12-05},
  keywords = {Data Sources: Estate Inheritance and Gift Taxes}
}

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