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The Estate and Gift Taxes Share Several Common Features

Question 47

Multiple Choice

The estate and gift taxes share several common features. Which of the following characteristics is common to both the estate and gift taxes?


A) A marital deduction and a deduction for casualty losses.
B) A marital deduction for transfers of all terminable interests.
C) The tax rate schedule for calculating gross transfer taxes.
D) A charitable deduction and an annual exclusion.
E) None of these choices list characteristics common to both the gift and the estate tax.

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