Match Each Statement with the Correct Choice

question 50

Multiple Choice

Match each statement with the correct choice. Some choices may be used more than once or not used at all.
-Doubles the number of annual exclusions available.

• 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:

Method

A systematic way of doing something, often involving a detailed series of steps or procedures.

Pathogens

Microorganisms that cause disease in humans and other living hosts.

Immunity

The body's ability to resist or eliminate potentially harmful foreign materials or abnormal cells, including pathogens and cancer cells.

Disease

A disorder of structure or function in a human, animal, or plant, especially one that produces specific signs or symptoms or that affects a specific location and is not simply a direct result of physical injury.