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

---

Definitions:

Hiring Manager

The individual within an organization responsible for overseeing the recruitment and selection process of new employees.

Cover Message

A cover message is a written introduction or letter, often accompanying a resume, that provides context for the application, highlights key qualifications, and motivates the recipient to consider the applicant.

Candidate's Skills

The specific abilities and expertise that a job applicant possesses, relevant to the job they are applying for.

Hidden Job Market

Employment opportunities that are not advertised or publicly known, often filled through networking, referrals, or internal recruitment.