
The amount of the estate tax is directly related to the amount of taxable gifts.
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Q1: A future interest is a right to
Q2: The estate tax is imposed on testamentary
Q3: The exemption equivalent was repealed in 1976.
Q4: A couple who is married at the
Q7: The annual exclusion applies to cumulative gifts
Q9: When a gift-splitting election is made, gifts
Q11: The marital and charitable deductions are common
Q11: A transfer of cash to a bank
Q13: The tax rate schedule on taxable transfers
Q16: The applicable credit is designed to allow
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