Which of the following examples is not considered taxable under RPCPA?

The choice indicating that A renounces his share of inheritance in favor of B is not considered taxable under the Republic Act No. 8424, also known as the Tax Reform Act of 1997, and the National Internal Revenue Code (NIRC). This is because such renouncement does not constitute a transfer that triggers tax liabilities.

In the context of the law, gifts and inherited properties generally come into play when determining taxable events. However, when one heir renounces their right to inherit in favor of another heir, it is not considered a taxable gift or transfer. Instead, it simply reallocates the inheritance without attributing any taxable value to the renouncement itself. In this scenario, since the transfer occurs between heirs for inheritance purposes, it falls outside the scope of standard taxable transactions.

Other examples provided involve straightforward gift transactions or donations that clearly fall under taxable events. For instance, donating property to a nonresident alien can lead to tax implications as assessed under donor taxes, and monetary gifts to family members may also attract gift tax obligations if they exceed specific thresholds. Consequently, the renouncement of a share of inheritance is treated differently under the law, thereby exempting it from taxation.