HB 6093

Comprehensive Agrarian Reform Program (National Internal Revenue Code)

An Act Exempting from Estate Tax the Unpaid Balance of Just Compensation Due the Decedent Owner or His/Her Legal Heirs or Successors in Interest of Agricultural Land Acquired by the Government Under Presidential Decree No. 27, Executive Order No. 228, Executive Order No. 229, Republic Act No. 6657 and Republic Act No. 9700 (Comprehensive Agrarian Reform Program), Amending for the Purpose Section 87 of the National Internal Revenue Code of 1997, as Amended