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.
-Living trusts.

A) Revocable trusts
B) Income in respect of a decedent (IRD)
C) Conservation easement
D) Discretionary extension of time to pay estate tax (§ 6161)
E) Estate freeze-corporations
F) Extension of time involving interest in closely held business (§ 6166)
G) Special use valuation as to certain realty (§ 2032A)
H) Depreciation recapture potential eliminated
I) Alternate valuation date (§ 2032)
J) Election to split gifts (§ 2513)
K) No correct choice is given

Correct Answer:

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