Bortoluzzi Madeira Lamêgo Rodrigues S, Barcellos Cardoso I. Tax on inter vivos real estate transfer: The main incidence rule and historical aspects. CDAH [Internet]. 2023 Jul. 21 [cited 2024 Dec. 22];. Available from: https://homepublishing.com.br/index.php/cadernodeanais/article/view/395