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What is Estate Tax Deductions Guide about?

This document discusses allowable deductions from the gross estate for estate tax purposes under Philippine law, both pre-TRAIN (Tax Reform for Acceleration and Inclusion) Act and post-TRAIN Act. It covers various types of deductions such as funeral expenses, judicial expenses, claims against the estate, unpaid mortgages, unpaid taxes, and casualty losses. For each deduction type, requirements and illustrative examples are provided. Key changes introduced by the TRAIN Law that removed or limited certain ded

Author

fred

Language

EN