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2. PLAN. DONS ET TRANSFERTS DE BIENS ENTRE VIFS.RGLES D\'ATTRIBUTION.IMPOSITION AU DCS.. 3. I. Transfert d\'un bien entre vifs (art. 69(1)). La L.I.R. prvoit que lorsque des parties ayant un lien de dpendance entre elles sont impliques dans une transaction, celles-ci doivent tra

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