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最新的 American College Certification HS330 免費考試真題:
1. All the following transfers are subject to the generation-skipping transfer tax (GSTT) EXCEPT:
A) A direct cash gift of $50,000 from a grandparent to his grandchild if such grandchild's parents are still alive.
B) A distribution to a grandchild from a sprinkle trust created by a grandparent to benefit both skip and non-skip beneficiaries.
C) A direct cash payment of $28,000 from a grandparent to a private prep school to cover the tuition costs for her grandchild.
D) A termination of a trust at the death of thenonskip life income beneficiary with the remainder distributed solely to skip persons.
2. All the following statements concerning a federal estate tax deduction for a bequest or gift to a qualified charity are correct EXCEPT:
A) An estate may deduct the value of the remainder interest in a charitable remainder trust.
B) A life insurance policy that was assigned to a charity as a gift less than 3 years prior to the insured's death qualifies for a charitable deduction.
C) The amount of a charitable deduction may not exceed 50 percent of a decedent's adjusted gross estate.
D) The amount of a charitable deduction is reduced by any taxes and administrative expenses chargeable against the bequest.
3. Which of the following statements concerning an installment sale is (are) correct?
1.Some portion of the purchase price must be paid in any one taxable year other than the year of sale.
2.Installments due after the seller's death are excludible from the seller's gross estate.
A) 2 only
B) 1 only
C) Neither 1 nor 2
D) Both 1 and 2
4. Which of the following statements concerning charitable remainder annuity trusts is correct?
A) It provides a fixed annuity income interest to a qualified charity.
B) The donor receives an estate tax charitable deduction for the value of the remainder interest.
C) The interest paid to the charity must be paid at least quarterly.
D) The term of charitable remainder annuity arrangements is limited to 10 years.
5. All the following statements concerning property ownership by a married couple residing in a community-property state are correct EXCEPT:
A) Property inherited during the marriage is the separate property of the spouse who inherited it.
B) Income earned by one spouse becomes community property.
C) Community property loses its identity when a community-property couple moves to a common-law state.
D) All property that is not separate property is community property.
問題與答案:
問題 #1 答案: C | 問題 #2 答案: C | 問題 #3 答案: B | 問題 #4 答案: B | 問題 #5 答案: C |
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