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What is Estate Taxation and Gross Estate Valuation about?

1. The document discusses transfer taxation and estate taxation under Philippine law. It defines the gross estate and provides examples of property included in and excluded from the gross estate. 2. Deductions that can be taken from the gross estate are discussed, including ordinary deductions like funeral expenses, judicial expenses, losses, and indebtedness. Special deductions include amounts for the surviving spouse. 3. The tax rate and process for calculating estate tax due is outlined. Amendments in

Author

Mae Namoc

Language

EN