assets by descent 遗业 指传于继承人且能足够偿还被继承人生前债务的地产。该词最初用于担保法，表示传给继承人的土地已为其祖先先行设定了担保。因此，如果某人是其母的继承人，对其父因鳏夫产〔curtesy〕而得的地产有继承权，但其父亲已于死前设定了担保，这种担保并不足以阻止该人对这块土地的继承权，但无条件继承的不动产权除外。发展到现在，不仅土地，且死者遗留的各种财产都得用于清偿死者债务。而由于各种土地都得用于清偿死者债务，故「遗业」一词已由「不动产」〔real assets〕一词取代。
The portion of an estate that passes to an heir and is sufficient to charge the heir with the de-cedent’s specialty debts. — Also termed assets per descent.
riens per descent (ryan pair day-sawn). [Law French “nothing by descent”] Hist. The plea of an heir who is sued for the ancestor’s debt and who received no land or assets from the ancestor.
benefit of inventory. Civil law. The principle that an heir’s liability for estate debts is limited to the value of what is inherited, if the heir so elects and files an inventory of the estate’s assets. — Also termed bénéfice d’inventaire. [Cases: Descent and Distribution 119. C.J.S. Descent and Distribution §§ 112, 114, 123.]
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distributive share. 1. The share that an heir or beneficiary receives from the legal distribution of an estate. [Cases: Descent and Distribution 20–51; Wills 521–535. C.J.S. Descent and Distribution §§ 23–59; Wills§§ 967–1028.] 2. The portion (as determined in the partnership agreement) of a partnership’s income, gain, loss, or deduction that is passed through to
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