Institutional objectives (revised 2012)



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Midterms Examination (2 hours)




































































































Unit 8: GROSS ESTATE

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- lecture discussion

-quiz














































-reading

-seatwork

8.1 The Gross Estate











































Assignment




8.1.1 Valuation of the Gross Estate











































-problem solving




8.1.2 Classification of Decedent

















































8.1.3 Summary of Properties Included in the Gross Estate

















































8.2 Additions to the Gross Estate

















































8.2.1 Transfer in Contemplation of Death

















































8.2.2 Sale for an Adequate and Full Consideration

















































8.2.3 Revocable Transfer

















































8.2.4 Property Passing Under General Power of Appointment

















































8.2.5 Proceeds of Life Insurance

















































8.2.6 Transfer for Insufficient Consideration

















































8.2.7 Claims against Insolvent Persons

















































8.2.8 Amounts Received by Heirs under Republic Act No 4917




































































































8.3 Exemptions from Estate Tax

















































8.3.1 Merger of Usufruct in the Owner of Naked Title

















































8.3.2 Transmission of Legacy by the Legatee to Fedeicommissary

















































8.3.3 Second Transfer as Desired by the Predecessor

















































8.3.4 Transfer to Social Welfare, Cultural Charitable Institutions

















































8.3.5 Reciprocity Clause

















































8.3.6 Capital of Surviving Spouse

















































8.3.6.1 Property Relations between Spouses

















































8.3.6.1.1 Conjugal Partnership of Gains

















































8.3.6.1.2 Absolute Community of Property

















































8.3.6.1.3 Conjugal Partnership of Gains vs. Absolute

















































Community of Property



































































































Unit 9: DEDUCTION FROM GROSS ESTATE
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