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 Absolute Community of Property (ACoP)

1) Community Properties:
1. All properties owned by the spouses at the time of celebration of the marriage
( properties before marriage); or
2. Acquired thereafter, unless proven otherwise, as well as the fruits or income
thereof.
o Rule on Fruits: " FFS - The Fruit (or income) will Follow the Source"
2) Exclusive Properties:
 Property acquired during marriage by gratuitous title by spouse, as well as the
fruits or income thereof.

EXCEPTION: unless it is expressly provided by the donor, testator or grantor that


they shall form part of the community property.

o Rule on Fruits: " FFS - The Fruit (or income) will Follow the Source"

 Property for personal and exclusive use of either spouse.


EXCEPTION: jewelry shall form part of the community property.
Property acquired before the marriage by either spouse who has legitimate
descendants by the former marriage, and the fruits as well as the income, if any
of such property.

SUMMARY:

PROPERTY ACoP CPG

1. Properties acquired before marriage Common Exclusive

2. Properties acquired during marriage


◾ From exclusive property Exclusive Exclusive

◾ From common property Common Common

◾ Those obtained from labor, industry, work or Common Common

professional of either or both spouses;

◾ From Gratuitous Transfer (inheritance or donation)

CPG - Exclusive

ACoP

° Generally Exclusive -

° The donor/testator expressly provided that it

shall form part of the community property Common -

3. FRUITS or income on properties: Apply the following rules:

◾ ACoP: The Fruit shall follow the source

◾ CPG: All Fruits are common

4. Property for personal and exclusive use of either spouse

◾ Generally Exclusive Exclusive

◾ Except JEWELRY under ACoP Common -

ALLOWABLE DEDUCTIONS DEFINED

1. Deductions are items which the law on estate tax allows, as amended, to be subtracted from
the value of the gross estate in order to arrive at the net taxable estate.

2. As a rule, deductions from gross estate are presumed to be common deductions unless
specially identified as exclusive.
3. Refer also to the "FORMAT" of computation for married decedents as shown in the preceding
pages.