Match Each Statement with the Correct Choice

question 17

Multiple Choice

Match each statement with the correct choice. Some choices may be used more than once or not used at all.
-Can postpone the payment of any estate tax for 5 years from due date of the return.

• A)Revocable trusts
• B)Income in respect of a decedent (IRD)
• C)Conservation easement
• D)Discretionary extension of time to pay estate tax (§ 6161)
• E)Estate freeze-corporations
• F)Extension of time involving interest in closely held business (§ 6166)
• G)Special use valuation as to certain realty (§ 2032A)
• H)Depreciation recapture potential eliminated
• I)Alternate valuation date (§ 2032)
• J)Election to split gifts (§ 2513)
• K)No correct choice is given

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Definitions:

Forces of Desire

Psychological or emotional drives that motivate individuals to seek pleasure or fulfilment.

Moral Basis

The fundamental principles or values that serve as the foundation for beliefs about what is right or wrong behavior.

Reaction Formation

A psychological defense mechanism where an individual expresses feelings or behaviors that are the opposite of their true feelings.

Opposite

Pertaining to something that is completely different or contrary in position, direction, order, or character compared to another thing.