1. Which of the following decedents is taxable on properties located within the Philippines only? a. Resident citizens c. Nonresident citizens b. Resident aliens d. Nonresident aliens 2. An example of an intangible personal property without is a. Domestic shares of stock; b. Foreign shares, 90% of the business of the corporation is in the Philippines; c. Foreign shares with business situs in the Philippines; d. Foreign shares, certificate of stock are kept in Makati. 3. The gross estate if the decedent was a resident citizen - a. 7,425,000 c. 3,700,000 b. 4,050,000 d. 3,375,000 4. The gross estate if the decedent was a resident alien - a. 7,425,000 c. 3,700,000 b. 4,050,000 d. 3,375,000 5. The gross estate if the decedent was a nonresident citizen - a. 7,425,000 c. 3,700,000 b. 4,050,000 d. 3,375,000 6. The gross estate if the decedent was a nonresident alien (with reciprocity) - a. 7,425,000 c. 4,050,000 b. 3,700,000 d. 3,375,000 7. The gross estate if the decedent was a nonresident alien (no reciprocity) - a. 7,425,000 c. 3,700,000 b. 4,050,000 d. 3,375,000 8. Dina Mathay, widow, a citizen of the Philippines residing in Vancouver, Canada, died on December 20, 2014 leaving the following properties: Items 9 and 10: A non-resident alien decedent, single, left the following assets - 9. The gross estate is - a. 1,000,000 c. 6,000,000 b. 4,000,000 d. 7,000,000 10. If the country where he is a citizen and resident does not impose transfer tax on transmission of intangibles of filipinos. The gross estate is- a. 1,000,000 c. 6,000,000 b. 4,000,000 d. 10,000,000 unaer the conjugal partnersnip of galus, unc wom spouses is: a. P1,170,000 c. P1,990,000 b. 1,820,000 d. 2,495,000 8. Under conjugal partnership of gains, the gross estate of Aldo is - a. P1,170,000 c. P1,990,000 b. 2,495,000 d. 1,820,000 Under absolute community of property regime, the total community property of the spouses is: a. P1,820,000 c. P2,495,000 b. 1,990,000 d. 1,170,000 10. Under absolute community of property regime, the gross estate of Aldo is: a. P1,170,000 c. P1,990,000 b. 2,495,000 d. 1,820,000