Mark Dies on March 6

question 19

Multiple Choice

Mark dies on March 6. Which, if any, of the following items is not included in his gross estate?

• A) Interest earned (before death) on City of Cleveland bonds.
• B) Cash dividend on stock owned by Mark-declaration date was February 4, and record date was March 4.
• C) Federal income tax refund for a prior tax year-received on March 5.
• D) Insurance recovery on auto accident that occurred on February 25.
• E) Insurance recovery from theft of sailboat on March 7.

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Definitions:

Renal Corpuscles

The filtering structures in the kidneys, each consisting of a glomerulus and a Bowman's capsule.

Renal Cortex

The outer layer of the kidney where blood filtration takes place.

Urethral Sphincters

Circular muscles that control the passage of urine out of the bladder through the urethra, with both involuntary internal and voluntary external components.

Epithelium

A layer of cells covering the body surfaces, lining cavities and organs, and forming glands.