razo-

19. Under the law on legitime, if the only survivor is the widow or
widower, she or he shall be entitled to one half of the hereditary estate
of the deceased spouse, and the testator may freely dispose of the
other half.
20. Representation is a right created by fiction of law by virtue of which
the representative is raised to the place and degree of the person
represented and acquires the rights which the latter would have if he
were living or if he could have inherited.

MULTIPLE CHOICE. Choose the letter of the correct answer.

Transfer Taxes
1. Which of the following statements is false? Transfer tax is
a. Imposed upon gratuitous transfer of property
b. Of two kinds: estate tax and donors' tax
c. Classified as national tax
d. None of the above
2. The object of estate tax is the:
a. Right to transmit c. Properties of the decedent
b. Decedent d. Beneficiaries

3. Justification for the imposition of transfer tax.

a. Redistribution of wealth theory;
b. Benefit received theory;
c. State partnership theory;
d. All of the above
4. Mortis causa transfer of property is effected:
a. When the property is received by the heir.
b. When the court awarded the ownership of property to a particular
heir.
c. Upon the death of the decedent.
 d. Upon payment of estate tax.

5. The tax imposed on the transfer of property without consideration

between two or more persons who are living at the time the transfer is
made
a. Estate tax c. Donor's tax
b. Business tax d. Personal tax

6 Statement 1. Cancellation of existing debt as payment for services rendered

by the debtor to the creditor is a gratuitous transfer.
Statement 2: A sale is a form of transfer transaction that reqüires
payment of transfer tax

21
 SuccessL7L

a. Statements 1 & 2 are false

b. Statement 1 is true but statement 2 is false
c. Statement 1 is false but statement 2 is true
d. Statements 1 and 2 are true

7. Statement 1: A sale on installment basis is considered as an onerous

Statement 2: A gift out of love to former girlfriend is an onerous

transfer.
a. Statements 1 & 2 are false
b. Statement 1 is true but statement 2 is false
c. Statement 1 is false but statement 2 is true
d. Statements 1 and 2 are true

Definition/EIements of Succession
8. It is a mode of acquisition by virtue of which, the property, rights and
obligations, to the extent of the value of the inheritance, of a person are
transmitted through his death to another either by his will or by operation of
law.
a. Succession c. Barter
b. Purchase d. Donation

9. The elements of succession are:

l. Decedent
ll. Estate
Ill. Heirs
IV. Administrators/Executors

a. and Il only
b. I, II and Ill only
c. All of the above
d. None of the above

10. Estate
a. Is the sum of all the property of a deceased individual which are
available for disposition to his heirs, successors or beneficiaries,
represented by an executor or administrator as
 b. Is a person designated in the last will and testament to carry out the
provisions of the decedent's will.
c. Is a person who performs a fiduciary duty such as taking care of
the decedent's estate prior to final disposition to the heir(s)'
d. Is a person appointed by the court and performs the same duty, in
lieu of an executor, if the latter refused to accept the appointment,
failed to qualify under the law Or the last will and SuccessuY&

Tees
11. Statement 1: Inheritance refers to all the property, rights and obligations of a
person which are not extinguished by death and all which have accrued thereto
since the opening of succession.
Statement 2: Rights which are purely personal are not transmissible for
they are extinguished by death.
a. Statements 1 & 2 are false
b. Statement 1 is true but statement 2 is false
c. Statement 1 is false but statement 2 is true
d. Statements 1 and 2 are true
12. Which is not true about inheritance?
a. Inheritance includes property, rights, and obligations of a person that
have accrued since the opening of the succession.
b. Inheritance includes devise and legacy.
c. Inheritance includes property, rights, and obligations extinguished by a
person's death.
d. Inheritance includes property, rights, and obligations of a
person existing at the time of death.

13. Heirs, for estate tax purposes are classified as I. Voluntary heirs ll. Compulsory
heirs
Ill. Legal or intestate heirs
a. I only c. All of the above
b. I and Il only d. None of the above
14. Heir who inherits personal property by will is known as:
a. Devisee c. Compulsory heir
b. Legatee d. Donee

15. Which of the following is not a compulsory heir?

 a. Legitimate children and descendants, with respect to their legitimate
parents or ascendants
b. In default of letter a, legitimate parents or ascendants, with respect to
their legitimate children or descendants
c. Widow or widower
d. Relative by affinity

16. The "compulsory heirs" are classified as:

Primary - legitimate children and/or descendants
Secondary - legitimate parents and/or ascendants; illegitimate
parents
 StæcessÜw

Ill. Concurring - surviving spouse; illegitimate children and/or

descendants c. All of the above
a. I only d. None of the above

b. l and Il Only
17. A person appointed by the testator to carry out the provisions of the will
is called: c. Enforcer
a. Administrator d. Beneficiary
b. Executor

Classification of Succession
18. Which of the following could legally effect transfer of properties
through succession?
a. By virtue of a will
b. By operations of law
c. By onerous transfer
d. By both "a" and "b"
19. Which among the following are the kinds of succession?
l. Testamentary or testate succession ll.
Legal or intestate succession
Ill. Mixed succession
a. I only c. All of the above
b. I and Il only d. None of the above
20. Succession which results from the designation of an heir, made in a
will executed in the form prescribed by law is known as:
a. Legal or interstate succession
b. Testamentary succession
c. Mixed succession
d. Ordinary succession.
21. Which is true? Legal or intestate succession does not take place a, If a
person dies without a will, or with a void will, or one which has
subsequently lost its validity
b. When the heir instituted is capable of succeeding
When the will does not dispose of all the property belonging to
d. If the suspensive condition attached to the institution of heir

22. Which Of the following is regarded as an intestate succession?

 a. The will is designating the State as beneficiary of the free
b. The will was subsequently rendered void by circumstances.
c. The will designate a part of free portion to a stranger.
d. The will disposed the legitime to its rightful heir.

Relatives by Consanguinity
23. The following statements pertain to relatives by consanguinity, except
l. Consanguinity is the relation subsisting among all the different
persons descending from the same stock or common ancestor.
ll. Portion of the blood of the common ancestor flows through the
veins of all his descendants, and though mixed with the blood
flowing from many other families, yet it constitutes the kindred
or alliance by blood between any two of the individuals.
Ill. This relation is also known as relation by blood
IV. Relation by consanguinity is of two kinds; lineal and collateral.
a. I and Il only c. All of the above
b. l, ill and IV only d. None of the above
24. Which is not true about relationships?
a. The relation subsisting between son, father and grandfather, in
that order is an example of an ascending lineal consanguinity.
b. Consanguinity is the relation of persons ascending from the
same stock or common descendants.
c. Collateral consanguinity is that which subsists between
persons who have the same ancestors, but who do not descend
or ascend one from the other.
d. Affinity is connection existing in consequence of a marriage
between each of the married spouse and kindred of the other.

25. Which of the following statements regarding degree of relationship is

incorrect?
 a. In the direct line, ascent is made to the common ancestor. Thus,
the child is one degree removed from the parent, two from the
grandfather, and three from the great-grandparent.
b. In the collateral line, ascent is made to the common ancestor and
then descent is made to the person with whom the
computation is to be made. Thus, a person is two degrees
removed from his brother, three from his uncle, who is the
brother of his father, four from his first cousin, and so forth.
c. Both "a" and "b"
d. Neither "a" nor "b"
26. How many degrees (of generation) apart are third cousins (
a. two d. eight
b. four

Intestate Successors
27. In a legal succession
a. only full blood brothers and sisters may inherit.
b. Even half blood brothers and sisters may inherit.
c. Half blood brothers and sisters are not considered collateral
d. Full blood brothers and sisters do not inherit.
28. Who is not an intestate heir?
a. Legitimate children/descendants
b. State
c. Legitimate parents/ascendants
d. Collateral relatives within the 6th degree

29. In default of testamentary heirs, the law determines who are to succeed to
the inheritance of the deceased. Which one of the following ranks first in the
order of succession?
a. Legitimated children c. Legitimate parents
b. Surviving spouse d. Illegitimate parents

30. In case where there are no relatives to receive the inheritance, who
of the following has the claim on the estate?
a. The nearest relative beyond fifth degree.
b. The closest associate or friend.
c. Any charitable institution located in the place where the bulk Of the
estate is located.
d. The State.
31. Statement 1: Compulsory heirs include illegitimate children.
Statement 2: In the absence of compulsory heirs, relatives to the 3rd degree
would inherit the estate.
 a. Statements 1 & 2 are false
b. Statement 1 is true but statement 2 is false
c. Statement 1 is false but statement 2 is true
d. Statements 1 and 2 are true
Legitimes
32. Certain parts of the estate of a deceased Filipino citizen cannot be freely
disposed of because Philippine law reserves them for the 'compulsory
heirs". This portion of the decedent's estate is known as
 ces
a. Legitimes
b. Free Portion c. Legacy
d. Bequest
33. Statement 1: In testamentary and legal succession, the compulsory
heirs are assured of their legitimes.
Statement 2: In every inheritance, the relative nearest in degree excludes
the more distant ones, saving the right of representation when it properly
takes place.
a. Statements 1 & 2 are false
b. Statement 1 is true but statement 2 is false
c. Statement 1 is false but statement 2 is true
d. Statements 1 and 2 are true
34. If the surviving heirs in an intestate succession are the parents and a
legitimate child of the decedent, what is the share of the parents in
the legitimes?
a. 1/3 c. 1/4
b. 1/2 d. None
35. Which of the following statement is true?
a. The sharing of heirs in intestate succession does not satisfy
the rule on legitimes.
b. The sharing of heirs in testamentary succession must satisfy
the rules on legitimes.
c. A compulsory heir cannot receive more than his legitimes.
d. There cannot be disinheritance for compulsory heir.
36. Statement 1: Under the law on legitimes, if the only survivor is the
widow or widower, she or he shall be entitled to one half of the
hereditary estate of the deceased spouse, and the testator may freely
dispose of the other half
 Statement 2: Legitimate and illegitimate child has equal share under
intestate distribution of estate.
a. Statements 1 & 2 are false
b. Statement 1 is true but statement 2 is false
c. Statement 1 is false but statement 2 is true
d. Statements 1 and 2 are true
37. Statement 1: A free portion of the estate could be transferred to
compulsory heirs by virtue of a will.
Statement 2: The surviving spouse is always entitled to his or her
legitimes that varies according to the number and classes of the other
surviving compulsory heirs.
a. Statements 1 & 2 are false
 Succesfüw

b. Statement 1 is true but statement 2 is false

c. Statement 1 is false but statement 2 is true
d. Statements 1 and 2 are true

38. Statement 1: The presence of children does not disqualify Parents to

Statement 2: The rules on legitimes are substitute for testamentary

dispositions.
a. Statements 1 & 2 are false
b. Statement 1 is true but statement 2 is false
c. Statement 1 is false but statement 2 is true
d. Statements 1 and 2 are true

"Wills"
39. Statement 1: A "will" is an act whereby a person is permitted, with the
formalities prescribed by law, to control to a certain degree the
disposition of his estate upon his death.
Statement 2: A "codiciP is a supplement or an addition to a will, made
after the execution of a will and annexed to be taken as a part thereof, by
any disposition made in the original Wilf is explained, added to, or a
Itered.
a. Statements 1 & 2 are false
b. Statement 1 is true but statement 2 is false
c. Statement 1 is false but statement 2 is true
d. Statements 1 and 2 are true
40. No Will shall be revoked, except
a. By implication of law
b. By some will, codicil, or other writing executed as provided in

c. By burning, tearing, canceling, or obliterating the will with the

intention of revoking it, by the testator himself, person in his
presence, and by his express direction
 d. All of the above or some other

41. Which of the following is a VALID will?

a That which reduces tho legitime of compulsory heirs
b That which increase the share of one heir legitimate of the other heirs.
c. That which transfer the legitime of one heir to the 0th
d. That which impair the legitimate of compulsory heirs heir.

42. Probate a. Collecting of a will involves the decedent's the following

estate.processes Which one is not?

28
 Stæcessiö/& Jfrazzs
b. Liquidating liabilities and paying necessary taxes.
c. Distributing property to the heirs
d. Collecting the heir's estate.
43. Mr. Mhalapit Nha executed a second will three months after he executed
the first one. The second will is silent as to the first will. What effect does
the second will produce?
a. The second will is void because he waived his right to revoke
the first will.
b. The first will is automatically revoked because of the existence of
a subsequent will.
c. The second will annul provisions of the first will that are
inconsistent with the second will.
d. The first will shall subsist over the second will because it is
the original will.

44. In which of the following cases is a will invalid?

a. When no heir has been instituted.
b. When the will was executed in a language not known to the
testator,
c. When the institution does not cover the entire estate.
d. When the instituted heir is incapacitated to succeed.
45. Which of the following is not a valid will?
a. That which increases the legitime of a compulsory heir.
b. That which transfers the portion of legitime to other
successors other than compulsory heir(s).
c. That which reduces the free portion of the estate tax.
d. That which transfers a part of free portion to a compulsory
heir,
46. Statement 1: The making of a person's will may be left in part to the
discretion of a third person.
Statement 2: Persons of either sex under eighteen years of age cannot
make a will
a. Statements 1 & 2 are false
b. Statement 1 is true but statement 2 is false
c. Statement 1 is false but statement 2 is true
d. Statements 1 and 2 are true
47. A testator may execute a holographic will instead of an ordinary will.
Which among the following statements pertaining to holographic will
is false?
 l. A person may execute a holographic will which must be entirely
written, dated and signed by the hand of the testator himself.
Il A holographic will is subject to no other form, and may be made
within or outside of the Philippines, and need not be witnessed.
In case of any insertion, cancellation, erasure or alteration in a
holographic will, the testator must authenticate the same by his
full signature. c. All of the above
a. Il only d. None of the above
b. Ill only
48. Choose the incorrect statement from the following:
l. If a compulsory heir is given by will, less than his legitime, the
provisions of the last will and testament should not be
modified in such a way that he will receive his legitime.
ll. Compulsory heirs have rights to insists that the legitime be given
in the form of a property.
Ill. The property left by the decedent without a will shall be transferred
in favor of the government.
a. I only c. I and Il only

b. Il only d. l, Il and Ill

Disinheritance
49. It deprives an heir to inherit properties by the decedent through the

a. Disinheritance c. Legitimate
b. Distributable share d. Disqualification
50. The following are causes of disinheriting a child. Which one is not?
a. When a child has been found guilty of an attempt against the

b. When a child has been convicted of adultery or concubinage

c. When child marries a person other than the testator's
d. When a child leads a dishonorable or disgraceful life.
61 The following are causes for disinheriting a spouse, which one is not?fol

a, When the spouse Justifiably refuses to support the children or

b. When the spouse has accused the testator of a crime which the
law prescribes imprisonment for six years or more, and the
accusation has been found to be false.
 Secession faeces
c. When the spouse by fraud, violence, intimidation, or undue
influence causes the testator to make a will or to change one
already made.
d. When the spouse has given cause for legal separation.

52. Which is not true about an inheritance?

a. The acceptance of an inheritance may be express or tacit.
b. The express acceptance of an inheritance may be made in a
public or private document.
c. An heir may accept or repudiate an inheritance.
d. The inheritance or repudiation of an inheritance takes effect
upon inheritance or repudiation.

Representation
53. Statement 1: Representation is a right created by fiction of law by
virtue of which the representative is raised to the place and degree of
the person represented and acquires the rights which the latter would
have if he were living or if he could have inherited.
Statement 2: If a compulsory heir dies ahead of the testator, his legitime
goes to the child by representation.
a. Statements 1 & 2 are false
b. Statement 1 is true but statement 2 is false
c. Statement 1 is false but statement 2 is true
d. Statements 1 and 2 are true
54. Statement 1: The right of representation takes place in the direct
descending line, but never in the ascending line.
Statement 2: The child of a voluntary heir who predeceases the
testator gets nothing, because there is no representation among
voluntary heirs nor in the free portion
 a. Statements 1 & 2 are false
b. Statement 1 is true but statement 2 is false
c. Statement 1 is false but statement 2 is true
d. Statements 1 and 2 are true
55. Which is not authorized to take charge of the estate during intestate
period?
a. Executor c. Administrator d. Heirs
b. Court