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At the time of his death, Tom owned some common stock.
If the alternate valuation date is properly elected, the value of Tom's estate as to these stocks is:
Sexual Structures
Physical and biological parts of the body involved in reproduction and sexual function, including external genitalia and internal reproductive organs.
Penis Size
Refers to the length and girth of the male genital organ, which can vary greatly among individuals without necessarily affecting sexual function or pleasure.
Genetics
The science of genes, heredity, and the variation of organisms.
Seminiferous Tubules
Narrow, coiled tubules within the testes where sperm is produced.
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