PROJECT JURISPRUDENCE

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Effects of corporations by estoppel

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Corporation by estoppel

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Requisites of a de facto corporation

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Rules on de facto corporations

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Corporation de jure

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Conclusive presumptions (evidence)

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Burden of proof

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Character evidence NOT generally admissible; exceptions

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4 purposes in imposing estate tax

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3 requisites for imposition of estate tax

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Opinion rule (evidence)

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Testimony or deposition at a former proceeding

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Learned treatises (evidence)

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Commercial lists and the like (evidence)

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Entries in official records (evidence)

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Entries in the course of business (evidence)

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Part of res gestae (evidence)

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Common reputation in evidence

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Family reputation or tradition regarding pedigree

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Act or declaration about pedigree

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Payment of tax antecedent to transfer of shares, bonds or rights, bank deposits withdrawal

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Liability for payment of estate tax

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Place of filing return, payment of estate tax

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Request for extension, installment, partial disposition (estate tax)

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Payment of the estate tax by partial disposition

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Payment of the estate tax by installment

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Extension of time to pay estate tax

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Time for payment of the estate tax

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Period to recover movables

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Good faith possession; effects as to fruits, expenses

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Extension of time to file estate tax return

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Confederation, NOT aggravating

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Differences between culpa aquiliana, crime

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Foreign corporations

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Registration of land owned by corporations sole

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Corporations sole

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Educational corporations

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Corporators and incorporators, stockholders and members

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Corporations created by special laws or charters

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Classes of corporations

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Public corporations

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4 differences between stock, non-stock corporations

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Non-stock corporation

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Stock corporation

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Corporation's right of succession

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Time for filing estate tax return

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Estate Tax Returns

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Deductions from gross estate if conjugal family home exceeds 10 million; decedent married

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Deductions from gross estate if family home exceeds 10 million; decedent unmarried

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Computation of net estate of non-resident alien decedent