immovable chattel depreciated depreciation transferor Appraisals 6334 intangible easement decedent deduct devisees tax unowned intestate reutilized accessio pendens PQpSQpA prewellordering deductions Depreciable foreclosure lessor Marrama taxes Velosolex excise mortgagor deductible Wittunga confiscation taxed easements capitation testator valuation