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Estate Taxation Under the Train Law and Estate Settlement

Mar 26, 2025

Succession

Is the P10million family home and standard deduction of P5 million deduction from the conjugal estate to get the net estate then divide by 2 to get the share of the decedent that will the tax base for his estate tax. If so effectively the deductible family home is only 1/2 from the decedent and 1/2 also of the standard deduction. Is this correct Justice Mejia ?

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