当所有终身住户都死了时，不动产继承人持有全部头衔。
When all life tenants are dead, the remainderman holds full title.
对全部所得或某项所得征收的税收，包括对来自转让动产或不动产的收益征收的税收，应视为对所得征收的税收。
There shall be regarded as taxes on income all taxes imposed on total income, or on elements of income, including taxes on gains from the alienation of movable or immovable property.
除了手头的现金与不属于合伙人的合同之外，合伙人应将包括名号以及在青岛的不动产在内的全部业务转让给股份有限公司。
The partner shall convey to the new corporation their entity business, including the name, real estate in Qingdao, except cash on hand and contracts not scheduled belonging to the customer.
第五条纳税人的营业额为纳税人提供应税劳务、转让无形资产或者销售不动产收取的全部价款和价外费用。
Article 4 Where any taxpayer provides taxable services, transfers intangible assets or sells real estates, the tax payable shall be computed according to the turnover and the prescribed tax rates.
第五条纳税人的营业额为纳税人提供应税劳务、转让无形资产或者销售不动产收取的全部价款和价外费用。
Article 4 Where any taxpayer provides taxable services, transfers intangible assets or sells real estates, the tax payable shall be computed according to the turnover and the prescribed tax rates.
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