The Gross- Up Rule Requires

The gross- up rule requires

A) certain gifts made by the decedent within three years of the date of death are included in the decedent's gross estate.
B) all beneficial interests be included in the decedent's estate.
C) gift taxes on gifts made by the decedent or the decedent's spouse that are paid by the decedent or his estate during the three- year period ending with the decedent's date of death must be included in the decedent's gross estate.
D) post- 1976 gifts by the decedent be included in the decedent's estate.