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Apportionment of income between spouses governed by Portuguese Civil Code.
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....pouses governed by Portuguese Civil Code. If a husband and wife are governed by the community of property system (known as "COMMUNIAO DOS BENS" under the Portuguese Civil Code of 1860) in force in ....
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.... equally between the husband and the wife; (c) the income so divided shall be included separately in the total income of the husband and the wife respectively, and the remaining provisions of....
TaxTMI
TaxTMI