question archive The following are the requisites of a donation for purposes of the donor’s tax, except one

The following are the requisites of a donation for purposes of the donor’s tax, except one

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The following are the requisites of a donation for purposes of the donor’s tax, except one.

      a. Capacity of the donor

  1. Capacity of the done
  2. Delivery of the subject matter or gift
  3. Donative intent

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