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Which of the Following Statements About the Federal Gift Tax

Question 98

Multiple Choice

Which of the following statements about the federal gift tax is false?


A) The tax is imposed on the donor.
B) The tax is based on the fair market value of the gifted property.
C) An individual can give away $10 million (adjusted annually for inflation) every year without being subject to tax.
D) The donor's basis in the gifted property carries over to become the donee's basis.

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