In Which, If Any, of the Following Independent Situations Can $\quad\quad\text {Value of Gross Estate}\quad\quad\quad\quad\quad\quad\text {Estate Tax Result}$

question 151

Short Answer

In which, if any, of the following independent situations can the alternate valuation date be elected? $\quad\quad\text {Value of Gross Estate}\quad\quad\quad\quad\quad\quad\text {Estate Tax Result}$
$\begin{array}{llr}\text { Date of Death }&\text {Alternate Date}&\text { Date of Death }&\text {Alternate Date }\\\end{array}$
a. $\quad\$ 6,000,000 \quad\quad \$ 6,100,000 \quad\quad\quad\quad \$ 400,000 \quad \quad\quad\$ 390,000$
b. $\quad\$ 5,900,000 \quad\quad \$ 5,800,000\quad\quad\quad \quad \$ 400,000 \quad\quad\quad \$ 405,000$
c. $\quad\$ 6,100,000 \quad \quad\$ 6,000,000\quad\quad\quad \quad \$ 390,000 \quad \quad\quad\$ 380,000$
d. $\quad\$ 6,200,000 \quad\quad \$ 6,300,000\quad\quad\quad \quad \$ 500,000 \quad\quad\quad \$ 490,000$

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