TRUE OR FALSE: CHAPTER 1 & 2 INTRODUCTION AND BASIC CONCEPTS OF SUCCESSION
1. The law presumes that every person is of sound mind in the absence of proof to the contrary
2. In order to be capacitated to inherit, the heir, devisee or legatee must be living at the moment
the succession opens, except in case of representation, when it is proper.
3. A will may be revoked by the testator at any time before his death
4. The right of the owner to enjoy and dispose of a thing is absolute
5. Estate tax is an excise tax
6. Donor’s tax is excise tax
7. A transfer is said to be gratuitous when there is consideration for the transfer
8. Succession is a mode of acquisition by virtue of which the property, rights and obligations of a
person are transmitted to others upon his death.
9. The rights to succession are transmitted from the moment of death of the heir
10. A decedent if he left a will is called the testator
11. An executor is a person appointed by the court to administer the assets and liabilities of a
decedent.
12. An administrator is a person appointed by the testator to carry out the directions and requests
in his will
13. The making of a person’s will may be left in part to the discretion of a third person
14. Persons of either sex under eighteen years of age cannot make a will
15. It is essential that the testator be of sound mind at the time he executes his will but it is
necessary that he be in full possession of all his reasoning faculties
ANSWERS:
1. TRUE 6. FALSE 11. FALSE
2. TRUE 7. FALSE 12. FALSE
3. TRUE 8. TRUE 13. FALSE
4. FALSE (not absolute) 9. FALSE 14. TRUE
5. TRUE 10. TRUE 15. TRUE
TRUE OR FALSE: CHAPTER 3
1. Disinheritance can be affected only through a will but the legal cause therefor may not be
satisfied
2. In every inheritance, the relative nearest in degree excludes the more distant ones, saving the
right of representation when it properly takes place.
3. Representation is a right created by fiction of law by virtue of which the representative is raised
to the place and degree of the person represents and acquires the right which the latter would
have if he were living or if he could have inherited.
4. Half blood relationship is that existing between persons who have the same father, but not the
same mother, or the same mother, but not the same father.
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5. Legitimate children and their descendants succeed the parent and other ascendants, without
distinctions as to sex or age, and even if they should come from different marriages.
6. Legitime is the part of the testator’s property which he cannot dispose of because the law
reserved it for compulsory heirs
7. The last will may not be modified even if the disposition of the decedent’s estate impairs the
legitime of his compulsory heirs.
8. Brothers and sisters of the decedent are not compulsory heirs.
9. The surviving spouse is not entitled to his legitime if all other compulsory heir exist.
10. Under the law on legitimes, if the only survivor is the widow or widower she or he shall be
entitled to one-half of the hereditary estate of the deceased spouse, and the testator may freely
dispose on the other half
ANSWERS:
1. FALSE 6. TRUE
2. TRUE 7. FALSE
3. TRUE 8. TRUE
4. TRUE 9. FALSE
5. TRUE 10. TRUE
MULTIPLE CHOICE:
1. Who among the following is not a compulsory heir?
2. Which of the following is true about the legitime of legitime children/descendants?
3. The law requires certain formalities in the execution of a will. Which one is not?
4. Mr. X executed a second will a month after he executed the first one. The second will is silent to
the first will. What effect does the second will produce?
5. In which of the following cases is a will invalid
6. If the decedent has no legitime children/ descendants, no surviving spouse and no illegitimate
children/descendants, the legitime parents/ascendants is.
7. Which is not true? If the decedent has no legitime children/descendants and no illegitimate
children/descendant.
8. Should a spouse survive together with illegitimate children/descendant
9. The following are causes for disinheriting a child. Which one is not?
10. The following are causes for disinheriting a spouse. Which one is not
ANSWERS:
1. D. Illegitimate parent
2. A. The legitime of legitimate children/descendants is one half the hereditary estate of the father
and of the mother
3. C. If in a will the signature of the testator is contested, at least one witness is required.
4. C. The second will annuls provisions in the first will that are inconsistent with the second will
5. B. When the will was executed in a language not known to the testator
6. A. One-half the hereditary estate
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7. D. The free portion is three-fourth the hereditary estate
8. The free portion is one-half the hereditary estate
9. C. When a child marries a person other than the testator’s choice
10. A. When the spouse justifiably refuses to support the children or the other spouse
MULTIPLE CHOICE:
1. Which is not true about inheritance?
2. Which is not true about successor?
3. Following are modes by which ownership and other real right over property may be acquired
and transmitted. Which one it not
4. It is a tax levied on the transmission of property from a prior decedent to his heirs
5. In donation, donor’s tax is imposed as ownership of the property passes
6. Estate tax is imposed upon a/an
7. Which is not a kind of succession
8. Which is not true about acceptance of an inheritance?
9. Probate a will involves the following processes. Which one is not?
10. Which is not true about the execution of a will by a married woman
ANSWER:
1. C. Inheritance includes property, rights and obligations extinguished by a person’s death
2. A. Devisees and legatees are person to whom gifts of real and personal property, respectively,
are given without a will
3. D. Claim
4. C. Estate tax
5. B. From donor to the done
6. A. Right
7. A. Mixed testamentary and intestate
8. D. The acceptance of repudiation of an on heritance takes effect upon the acceptance or
repudiation
9. B. Collecting the heir’s estate
10. B. A married woman can make a will only by authority of the court
MULTIPLE CHOICE:
1. Which is true? Legal or intestate succession does not take place
2. Which is not true about relationships?
3. How many degrees (of generation) apart are third cousins?
4. How many degrees (of generation) are there from a great grandchild to his great grandfather
5. Who is not an intestate heir?
6. Which of the following statements is not true as regard intestate succession?
7. Who is not an intestate heir?
8. Right of representation
9. In a legal succession
10. In default of persons entitled to success in accordance with law
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ANSWER:
1. B. When the heir instituted is capable of succeeding
2. B. Consanguity is the relation of persons ascending from the same stock or common descendant
3. B. Four
4. A. Four
5. B. Collateral relatives within the 6th degree
6. A. Collateral relatives shall succeed half the entire estate whole the other half goes to the estate
7. A. Illegitimate parents/ascendants
8. B. Takes place in the direct descending line
9. B. Even half blood brothers and sisters may inherit
10. C. The estate will be inherited by the estate
TRUE OR FALSE:
1. Transfer taxes provide income to the government
2. It is possible that a transfer may be inter vivos in form but mortis causa in substance
3. A power of appointment is the right to designate the person or persons who shall succeed to the
property of a prior decedent
4. A special power of appointment authorities the done of the power to appoint only from among
a designated class or group of persons other than himself
5. The done-decedent of a special power of appointment only holds the property in trust; hence,
the property shall form part of the done-decedent’s gross estate
6. The designation of beneficiary in a life insurance is irrevocable unless expressly stated as
revocable
7. An insolvent person is one whose liabilities exceed his assets
8. Only the property located in the Philippines of a non-resident alien decedent form part of his
gross estate
9. A non-resident alien decedent’s intangible personal property shall not be included in his gross
estate if the decedent
10. A non-resident alien decedent’s intangible personal property shall not be included in his gross
estate if the laws of the foreign country
ANSWERS:
1. TRUE 6. FALSE
2. TRUE 7. TRUE
3. TRUE 8. TRUE
4. TRUE 9. TRUE
5. FALSE 10. TRUE
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TRUE OR FALSE:
1. Whenever there is death, there is estate tax payable.
2. Property may be perceived to include rights, other tangibles and physical things
3. Values in the gross estate are based on values at the time of the decedent’s death because it
is at this time that the heir legally succeeds to the inheritance
4. Notes and accounts receivable are appraised on the basis of the amounts of the principal
and interests due and unpaid at the time of death
5. Only intangible personal property of a non-resident alien decedent may be subject to
reciprocity rules.
6. The value of real property for inclusion in the gross estate shall be the higher amount
between the current fair market value as shown in the schedule of values fixed by the
provincial and city assessors and the fair market value as determined by the commissioner of
Internal revenue
7. As a general rule, the situs of real property is the place or country where it is situated.
8. As a general rule, the situs of tangible personal property is the place or country where it is
situated
9. The rule that the situs of intangible personal property is the domicile or residence of the
owner does not apply when property has a situs elsewhere
10. The test of situs of property of a non-resident alien decedent is not important at all because
only the transmission of property located in the Philippines are subject to estate tax
ANSWERS:
1. FALSE
2. TRUE
3. TRUE
4. TRUE
5. TRUE
6. TRUE
7. TRUE
8. TRUE
9. TRUE
10. FALSE
MULTIPLE CHOICE:
1. Which of the following is not true regarding a claim against insolvent persons?
2. Which is not true? In case of securities, as in shares of stocks
3. Which of the following statements is not true?
4. In a transfer in contemplation of death, revocable transfer and transfer under a general power of
appointment, there are rules to observe to determine what amount to include in the gross
estate. Which is not a rule to observe?
5. For proceeds of life insurance not to constitute part of the gross estate
6. Which is not a test of situs
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7. The following are exempt from the estate tax under the tax code. Which is not?
8. The following are exempt from the estate tax under special laws. Which is not?
9. The following are general rules on situs. Which one is not?
10. Which is not an intangible personal property?
ANSWER
1. A
2. C
3. D
4. B
5. D
6. B
7. D
8. A
9. C
10. A
MULTIPLE CHOICE:
1. The imposition of transfer taxes by the government are justified by the following theories. Which
does not?
2. The transmission of property of the following individuals receives the same tax treatment with
regard to estate tax. Whose transmission does not?
3. Property that is attached to the soil with permanence
4. Property that can be seen, touched and moved from one place to another
5. Property that has no physical form
6. Shared are not deemed property within the Philippines when
7. Which is not includible in the gross estate?
8. Which is not true about transfer in contemplation of death?
9. All of the following statements are true except one. Which one?
10. Which is not true?
ANSWERS:
1. C
2. D
3. A
4. B
5. C
6.B
7.B
8.A
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9.C
10.D
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