Part 1 TAX.pptx - Part 1 TransferTaxes Introduction...

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Part 1 TransferTaxes
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Introduction
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Ownership
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Ownership is the legal right to the possession of a thing. The object of ownership can be tangible such as personal property and land or it can be intangible such as intellectual property rights over musical, literary or scientific creations of the mind. Ownership also includes rights allowing a person to use and enjoy certain property (physical or intellectual). It includes the right to convey it to others. It can also be the state or fact of being an owner.
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Modes of Acquiring Ownership Occupation Intellectual Creation Donation Succession Prescription
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Occupation (Arts. 713-720) Occupation is a mode by the seizure of corporeal things which do not have an owner with the intention of acquiring them and in accordance with the rules prescribed by law. Its requisites are: 1. There must be a seizure or apprehension. 2. The thing seized must be corporeal.
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  • Spring '17
  • Jane Smith

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