Amendment on Estate and Inheritance Tax Returns

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Republic Act No. 1003: Amendment on Estate and Inheritance Tax Returns

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Title Source: Supreme Court: Amendment on Estate and Inheritance Tax Returns

Law: Republic Act No. 1003

Decision Date: Jun 12, 1954

Republic Act No. 1003, enacted in 1954, amends the National Internal Revenue Code by requiring the filing of a return under oath for inheritance or transfers subject to estate or inheritance tax, with additional requirements for estate returns with a gross value of fifty thousand pesos or more.

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