Rule of taxation when beneficiaries belong to different classes.
Section 87
SEC. 87. Rule of taxation when beneficiaries belong to different classes. — This section is hereby repealed.
PD 69 Section 87
Other provisions in PD 69
- Section 51: Payment and assessment of income tax.
- Section 53: Withholding tax at source.
- Section 72: Surcharges for failure to render returns and for rendering false and fraudulent returns.
- Section 85: Rates of estate tax.
- Section 86: Rates of inheritance tax.
- Section 89: Net estate.
- Section 91: Determination of value of usufructs, annuities, and other property.
- Section 92: Notice of death to be filed.
- Section 93: Returns.
- Section 95: Payment of tax.
CitationPD 69 Section 87 (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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