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第一千一百五十五条 遗产分割时，应当保留胎儿的继承份额。胎儿娩出时是死体的，保留的份额按照法定继承办理。
Article 1155
When partitioning an estate, a share shall be reserved for a fetus. If the fetus
is stillborn, the reserved share shall be disposed of as in an intestate
succession.
第一千一百五十六条 遗产分割应当有利于生产和生活需要，不损害遗产的效用。
Article 1156
The partitioning of a decedent’s estate shall be conducted in a way beneficial
to production and people’s livelihood, and without diminishing its efficacy.
不宜分割的遗产，可以采取折价、适当补偿或者共有等方法处理。
If an estate is unsuitable for partitioning, it may be disposed
of by such means as appraisal, appropriate compensation, or co-ownership.
第一千一百五十七条 夫妻一方死亡后另一方再婚的，有权处分所继承的财产，任何组织或者个人不得干涉。
Article 1157
A surviving spouse who remarries is entitled to disposing of the property he has
inherited, free from interference by any organization or individual.
第一千一百五十八条 自然人可以与继承人以外的组织或者个人签订遗赠扶养协议。按照协议，该组织或者个人承担该自然人生养死葬的义务，享有受遗赠的权利。
Article 1158
A natural person may enter into an agreement on testamentary gift for inter
vivos support with an organization or individual other than a successor. Such
organization or individual assumes, in accordance with the agreement, a duty to
support the said person during his lifetime, and attends to his interment after
death, in return for the right to receive the testamentary gift under the
agreement.
第一千一百五十九条 分割遗产，应当清偿被继承人依法应当缴纳的税款和债务；但是，应当为缺乏劳动能力又没有生活来源的继承人保留必要的遗产。
Article 1159
Upon partitioning an estate, the taxes and debts payable or owed by the decedent
in accordance with law shall be paid out of the estate, provided that a
necessary portion of the estate is preserved for any successor who has neither
the ability to work nor the source of income.
第一千一百六十条 无人继承又无人受遗赠的遗产，归国家所有，用于公益事业；死者生前是集体所有制组织成员的，归所在集体所有制组织所有。
Article 1160
An estate with neither a successor nor a donee-by-will shall be escheated to the
State for public interest purposes. Where the decedent was a member of a
collective organization at the time of his death, the estate shall be escheated
to the collective organization.
第一千一百六十一条 继承人以所得遗产实际价值为限清偿被继承人依法应当缴纳的税款和债务。超过遗产实际价值部分，继承人自愿偿还的不在此限。
Article 1161
A successor shall pay the taxes and debts legally payable or owed by the
decedent to the extent of the actual value of the portion of the estate he
inherits, unless the successor pays voluntarily in excess of such limit.
继承人放弃继承的，对被继承人依法应当缴纳的税款和债务可以不负清偿责任。
A successor who disclaims an inheritance assumes no
responsibility for the payment of taxes and debts legally payable or owed by the
decedent.
第一千一百六十二条 执行遗赠不得妨碍清偿遗赠人依法应当缴纳的税款和债务。
Article 1162
The execution of a testamentary gift may not affect the payment of taxes and
debts legally payable or owed by the donor-by-will.
第一千一百六十三条 既有法定继承又有遗嘱继承、遗赠的，由法定继承人清偿被继承人依法应当缴纳的税款和债务；超过法定继承遗产实际价值部分，由遗嘱继承人和受遗赠人按比例以所得遗产清偿。
Article 1163
Where intestate succession, testate succession, and testamentary gift
concurrently exist, the taxes and debts legally payable or owed by the decedent
shall be paid by the intestate successor(s); such taxes and debts in excess of
the actual value of the portion of the estate inherited by the intestate
successor(s) shall be paid by the testamentary successor(s) and donee(s)-by-will
in proportion to the shares of the estate each of them has received.
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