PD 539 Section 1

Section 1

SEC. 1. Section 91 of the National Internal Revenue Code is hereby amended to read as follows:

Other provisions in PD 539

Preamble
Section 2
Section 3
Section 4
Section 5: Repealing clause.
Section 6: Effectivity.
Section 91: Determination of value of usufructs, annuities, and other property.

Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. · Read the official text ↗ · Data as of July 4, 2026

CitationPD 539 Section 1 (LawPlayer, data as of July 4, 2026)

Source: Supreme Court E-Library, Republic of the Philippines. Philippine laws are public documents (works of the government).

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