Civil Act — Article 1114 (Gifts to be added to)

Gifts that have been given only within the period of one year preceding the commencement date of the inheritance shall be included for the assessment pursuant to the provisions of Article 1113. Exception applies to the property given before the period of the one year preceding, if the both parties concerned recognize that the act would cause loss to a person with the right of legal reserve of inheritance.[This Article Added on Dec. 31, 1977]