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

---

Definitions:

Equatorial

Refers to the position around a cyclic molecule where substituents are located in the plane or nearly in the plane of the ring, reducing steric hindrance.

Energy Conformation

The spatial arrangement of atoms in a molecule that relates to its energy level, often describing structures that are energetically favorable or unfavorable.

Cyclohexane Conformations

The various spatial arrangements that the cyclohexane molecule can adopt due to rotation around its C-C bonds, affecting its stability and reactivity.

Energy

The capacity to do work, present in many forms such as kinetic, potential, thermal, chemical, and electrical.