Sidney Dies and Leaves Property to His Sister Giselle

question 175

True/False

Sidney dies and leaves property to his sister Giselle. Thirteen months later, Giselle dies. Under § 2013 (credit for tax on prior transfers), Giselle's estate can claim a full credit for any Federal estate taxes paid by Sidney's estate as to amounts passing to Giselle.

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Definitions:

Spongocoel

The central cavity of a sponge.

Mesophyll

Photosynthetic tissue in the interior of a leaf; sometimes differentiated into palisade mesophyll and spongy mesophyll.

Spicule

A small, needle-like structure or particle, made of calcium carbonate or silica, found in sponges and certain other invertebrates, providing support.

Cnidaria

A phylum of aquatic invertebrate animals that includes jellyfish, corals, and sea anemones, characterized by their specialized stinging cells.