Examlex
The use of the election to split gifts under § 2513 is not necessary for spouses who make gifts of their community property.
File Path
The exact location of a file, starting with the drive in which the file is located and including all folders, subfolders (if any), the file name, and the extension (e.g., C:\Users\username\Documents\Illustrations\EBronte.jpg).
Domain
In networking, a domain is a distinct subset of the Internet with a common address component, such as a website's URL. Also, in software, it can refer to a specific area of interest or activity.
BIOS
Basic Input/Output System, firmware interface that initializes computer hardware during booting.
ROM Chip
A type of non-volatile storage that permanently stores instructions for hardware initialization. The data on it cannot be modified or can only be modified slowly or with difficulty.
Q23: An estate tax is a tax on
Q26: Which statement is correct as to the
Q32: Willful and reckless conduct.
Q46: The trustee of the Epsilon Trust distributed
Q78: Michelle, a calendar year taxpayer subject to
Q107: With respect to a stock interest in
Q129: Established a joint tenancy with right of
Q166: The usual three-year statute of limitations on
Q178: An estate's remainder beneficiary generally must wait
Q181: The Griffin Trust makes a gift of