‘Terms of endearment’

Colloquy. Dialogue; conference.

Sub judice. Under judicial consideration.

Factum probandum. The fact to be proved.

Capital gains tax. Tax imposed on the gains obtained from the sale, exchange, or other disposition of capital assets located in the Philippines (i.e. land, buildings, etc.)

Estate tax. Tax imposed on an heir’s inherited portion of an estate

Donor’s tax. Tax imposed on property given by a living person to another via donation.

Sources: Black’s Law Dictionary, Investopedia.com, BIR website

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