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Which of the Following Statements Is (Are)true

Question 44

Multiple Choice

Which of the following statements is (are) true?


A) The same transfer tax rate schedule is used to calculate both the estate tax and the gift tax.
B) The transfer tax rate schedule is regressive in nature.
C) The amount of the applicable credit varies according to whether the taxable transfer is inter vivos or testamentary.
D) The exemption equivalent automatically offsets transfers in calculating cumulative taxable transfers.
E) All of the choices are true.

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