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estate tax
College of Business and Accountancy

COLUMBAN COLLEGE, INC.
No. 1 Mt. Apo Street, New Asinan
Olongapo City 2200
Tel. No.: (047) 222-3329  Telefax No.: (047) 222-7789  Website: www.columban.edu.ph
DEDUCTIONS FROM GROSS ESTATE
1. Classify the following into exclusive deduction or conjugal/communal deduction.
a. Funeral expenses
b. Judicial expenses
c. Loss of exclusive properties
d. Loss of conjugal/communal properties
e. Claims against exclusive properties
f. Claims against conjugal/communal properties
g. Unpaid taxes on exclusive properties
h. Unpaid taxes on conjugal/communal properties
i. Claims against insolvent exclusive debtor
j. Claims against insolvent conjugal/communal debtor
k. Unpaid mortgaged on exclusive properties
l. Unpaid mortgaged on conjugal/communal properties
m. Transfer for public purpose
n. Vanishing deduction on properties inherited or received as donation before marriage (under conjugal partnership of gains)
o. Vanishing deduction on properties inherited or received as donation during marriage (under conjugal partnership of gains)
p. Vanishing deduction on properties inherited or received as donation before marriage (under absolute community of properties)
q. Vanishing deduction on properties inherited or received as donation during marriage (under absolute community of properties
r. Amount received under RA No. 4917
s. Family home
t. Standard deduction
u. Medical expenses

Aris R. Busayong

CONJ/COMM
CONJ/COMM
EXCLUSIVE
CONJ/COMM
EXCLUSIVE
CONJ/COMM
EXCLUSIVE
CONJ/COMM
EXCLUSIVE
CONJ/COMM
EXCLUSIVE
CONJ/COMM
EXCLUSIVE
EXCLUSIVE
EXCLUSIVE
COMM
EXCLUSIVE
CONJ/COMM (?)
SPECIAL
SPECIAL
SPECIAL

2. Under the Family Code, the following are either charges against exclusive or conjugal/communal property. Identify each one.
a. Support of spouses, their common children and legitimate children of either spouse CONJ/COMM
b. All debts and obligations contracted during the marriage by the

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