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
- Capacity of the done
- Delivery of the subject matter or gift
- Donative intent
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Answer: b .
The capacity of the donor, donative intent or intent of the donor to make a gift, delivery of the subject matter of the gift, and the acceptance of the gift by the donee are the requisites of a donation for the purposes of the donor's tax.
Therefore, all of the given options are the requisites of a donation, except the capacity of the done.
