Hi guys, Welcome to the Advanced Video Search Engine, and you are watching [Taxation Tutorial] Gross Estate // (Elvy Razonales, CPA). That video is uploaded by ELVY RAZONALES, CPA at 2022-07-25T02:30:13-07:00. We are promoting this video only for entertainment and educational purpose only. So, I hope you like & enjoy it. [5tost6hc9ww]
| Name | [Taxation Tutorial] Gross Estate // (Elvy Razonales, CPA) |
| Video Uploader | Video From ELVY RAZONALES, CPA |
| Upload Date | This Video Uploaded At 25-07-2022 09:30:13 |
| Video Discription | Hey Uptown Misfits Nation! I'm curious what kind of videos would you most like to see this year from me. Please feel free to comment below! Thank you! Partner with us on Patreon https://www.patreon.com/elvyrazonales instagram | http://instagram.com/elvyrazonales facebook | http://facebook.com/elvyrazonales twitter | http://twitter.com/elvyrazonales HEY TAX NATION! Elvy here again! Thank you for dropping by. If you like more videos like this in the future, please don't forget to do the drill (LIKE, COMMENT, SUBSCRIBE, & SHARE!) :) In this video, we will discuss some theories about Estate Taxation. PROPERTIES INCLUDED IN THE GROSS ESTATE OF A DECEDENT Includes all properties, rights, and interests which the decedent owns at the time of his death; 1. Properties owned by the decedent and physically present in his estate at the time of death; 2. Interest (whether legal or beneficial) in property owned or possessed by the decedent at the time of death (Ex. usufructuary rights, leasehold rights); 3. Taxable transfers – made during lifetime, but are in the nature of testamentary dispositions (mortis causa in substance). Though he has transferred the property during his lifetime, he remains in control of the property, and the transfer is intended to take effect only at or after his death. a. Transfers in Contemplation of Death Ex. Donation mortis causa – donation which takes effect upon the death of the donor, and therefore partakes of the nature of a testamentary disposition. b. Revocable transfers; Revocable transfers involve transfers of possession over property during lifetime of the decedent, but not transfer of ownership over said property. At the point of death, the decedent owns the property hence, it must be included as part of his gross estate since the same is part of his donation mortis causa. c. Transfer with retention or reservation of certain rights over the income or enjoyment of the property transferred; d. Property passing under a general power of appointment (“GPA”); e. Transfer for insufficient consideration. f. Proceeds of Life Insurance Proceeds of life insurance taken out by the decedent upon his own life shall be included in his gross estate when: instagram | http://instagram.com/elvyrazonales facebook | http://facebook.com/elvyrazonales twitter | http://twitter.com/elvyrazonales . . . . . #tax #taxes #accounting #business #taxseason #finance #incometax #accountant #smallbusiness #entrepreneur #bookkeeping #taxpreparer #gst #money #taxrefund #taxprofessional #taxreturn #pajak #payroll #taxpreparation #audit #cpa #taxplanning #taxconsultant #covid #irs #businessowner #akuntansi #accountants #bhfyp SHOUTOUT TO OUR TEAM! Lahat ng module sila nagproduce guys! So, thank you so much Atty. Noel Siosan, Jr. CPA & Future Atty. Jessica Aliana Habunal, CPA. REFERENCE: Banggawan, R. (2019). Business and Transfer Taxation (2019 edition). Pasay City, Philippines: Real Excellence Publishing 5tost6hc9ww |
| Category | Education |
| Tags | Education Download MP4 | Education Download MP3 | Education Download MP4 360p | Education Download MP4 480p | Education Download MP4 720p | Education Download MP4 1080p |
