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At the time of his death, Tom owned some common stock. If the alternate valuation date is properly elected, the value of Tom's estate as to these stocks is:
Rough-and-Tumble Play
Physical play that includes activities like running, tumbling, and play-fighting, commonly observed in children and important for development.
Sex-Segregated Groups
Groups or settings where individuals are separated based on their sex, often seen in educational, occupational, or social contexts.
Leadership Roles
involve the responsibilities and activities associated with guiding and directing individuals or groups towards achieving goals.
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