Match Each Statement with the Correct Choice

question 73

Multiple Choice

Match each statement with the correct choice. Some choices may be used more than once or not used at all.
-Living trusts.

• 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:

Ctenophores

A phylum of marine animals known as comb jellies, characterized by their gelatinous bodies and rows of ciliary plates for movement.

Flatworms

A group of invertebrates belonging to the phylum Platyhelminthes, known for their flattened bodies and lack of specialized respiratory and circulatory systems.

Acoelomate

An animal lacking a body cavity (coelom). Compare with coelomate and pseudocoelomate.

Statocysts

Specialized sensory organs found in some animals, such as invertebrates, that help to maintain equilibrium and orientation relative to gravity.