. Prior to train law. cost of burial plot, tombstone, monument or mausoleum can be claimed as deduction from gross estate including their upkeep. 2. In a claim against insolvent person . the insolvency of the debtor must be proven and not merely alleged 3. For the unpaid mortgage to be deducted from the gross estate, the fair market value of the mortgaged property must form part of the gross estate in full. 4. Vanishing deduction is being allowed to lessen the impact of successive taxation of the same property within a very short period due to the death of decedent-transferee 5. The benefit of vanishing deduction may only be applied once . 6. No more medical expenses in train law. 7. A transfer for public use or purpose is one made in favor of the Philippine government or any political subdivision for the public's exclusive use. 8. Even property previously taxes situated outside the Philippines of a non-resident alien estate. for estate tax purposes, can be allowed vanishing deduction. 9. Prior to train law. Mourning apparel of all minor children of the decedent regardless of civil status can be deduction from gross estate. 10. Expenses of the prayer vigils succeeding the burial are deductible from gross estate. 11. No more funeral expenses before train law. 12. Prior to train law. if the decedent's relatives are abroad. telecommunication expenses incurred to inform them may be claimed as deduction from gross estate. 13. Only husband and wife may constitute a family home. 14. Train Law states that the maximum deduction from gross estate for medical expenses is P500.000. 15. The amount for inclusion in the deduction from gross estate for family home may be less than its fair market value- 16 Only property and expenses within the Philippines shall be considered when determining the gross estate and deductions, respectively of a non-resident alien estate. 17. The amount for inclusion in the deduction from gross estate for family home may be less than P1,000,000 18. Any amount received by the heirs from the decedent's employer as a consequence of the death of the decedent-employee in accordance with Republic Act 4917 shall be included in the gross estate of the decedent. 19. The amount for inclusion in the gross estate for family home may be less than its fair market value. 20. Standard deduction need not be reflected in the estate tax return 21. Standard dedcuton need to be substantiated. 22. Prior to train law, medical expenses may be allowed as deduction when duly substantiated by receipts, the same were incurred beyond one year before the decedent's death. 23. Prior to train law. medical expenses may be allowed as deduction when it exceeded P500.000 and the full count is being claimed as gross estate deduction. 24. Prior to train law, funeral expenses shall in no case to exceed 5%% of the gross estate. 25. Vanishing deduciton may not be allowed when the estate tax on the property previously taxed has not been paid 26. If the decedent's loan was contracted within three years before his death, a statement of disposition of proceeds must be submitted by the executor or administrator. 27. For estate tax purposes, a non-resident alien estate is entitled to the same deductions as a resident alien estate. 28. It could be that the amount to be included as part of the gross estatee in a claim against insolvent person is ess than the full amount owed 29. Prior to train law. unpaid taxes to be deductible from gross estate, such must have accrued at the time or before the decedent's death. 30. Prior to Train Law, for a casualty loss to be deductible from gross estate, the loss must have occured during the settlement of the estate even after six months from decedent's death. 31. Prior to Train Law, for medical expenses to be deducted to the gross estate, the same may have been paid already before death. 32. In train law, the family home allowed is P10,000,000