The document discusses various transactions that are exempted from the gross estate for estate tax purposes. These include: 1) Merger of usufruct and naked title ownership between family members. 2) Transmission from a fiduciary heir to a fideicommissary heir. 3) Second transfers as desired by the predecessor. 4) Donations to accredited social welfare, cultural, and charitable institutions. 5) The reciprocity clause for property owned in other countries with reciprocal estate tax laws. 6) Capital or paraphernal property owned exclusively by the surviving spouse.