_____ 17. The executor can elect the alternative valuation date only if both the value of the estate and the estate tax are reduced.

Name: _____ 17. The executor can elect the alternative valuation date only if both the value of the estate and the estate tax are reduced.
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The alternative valuation date can only be elected if it results in both a decrease in the value of the estate and a decrease in the estate tax.

_____ 17 the Executor Can Elect the Alternative Valuation Date Only