Tax Waze by Bustamante Lozada and Associates › Subjects - Highlights and Favorites › Remedial v
Date-of-Death

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Date-of-Death
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#1
06-02-2019, 02:21 PM
The date-of-death valuation rule should be applied. Post-death developments should NOT be considered in determining the net value of the estate (Dizon v. CTA, G.R. No. 140944, April 30, 2008).
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