Match Each Statement with the Correct Choice

Match each statement with the correct choice. Some choices may be used more than once or not used at all.
-No step-up in basis at death.

A) Income in respect of a decedent IRD)
B) Discretionary extension of time to pay estate tax
C) Extension of time to pay Federal estate tax involving interest in closely held business
D) Special use valuation as to certain realty
E) Depreciation recapture potential eliminated
F) Alternate valuation date
G) Election to split gifts
H) No correct choice is given