Where the transfer into a fiduciary estate of property or rights benefits from the provisions of
article 238 quater B,the tax deferrals relating to the transferred property or rights provided for in
article 41, to
Article 93c, to the
articles 151 octies, 151 octies A, 151 octies B and 151 noniesare maintained until the date of transfer of the property or rights transferred or until the date of termination of the trust transaction within the meaning of
article 238 quater I.

