CA 466 Section 87

Rule of taxation when beneficiaries belong, to different classes.

Section 87

SEC. 87. Rule of taxation when beneficiaries belong, to different classes. — When diverse persons not included in the same class or group prescribed in section 86 are beneficiaries, each share shall be subject to the scale of taxation which corresponds to the persons taking.

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Source: Official Gazette of the Republic of the Philippines — Philippine laws are public documents (works of the government).

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