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

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Definitions:

Memory Recall

The mental process of retrieval of information from the past.

Experimental Design

The process of planning a study to meet specified objectives and ensure that the results are statistically significant and replicable.

Independent Variable

The variable that is manipulated by the researcher to examine its effect on the dependent variable in an experiment.

External Validity

The extent to which the results of a study can be generalized to other situations and to other people.