最新なAmerican College HS330問題集（400題）、真実試験の問題を全部にカバー！

質問 1：
Which of the following statements concerning the inclusion in a decedent-employee's gross estate of a lump-sum distribution from a qualified retirement plan to a beneficiary other than the employee's estate is (are) correct?
1.Lump-sum distributions of payments attributable to the employer's contributions are excluded from the gross estate.
2.Lump-sum distributions of payments attributable to the decedent-employee's contributions are excluded from the gross estate.
A. 2 only
B. 1 only
C. Neither 1 nor 2
D. Both 1 and 2
正解：C

質問 2：
Tax benefits of making lifetime gifts in excess of the gift tax annual exclusion include which of the following?
1.The gift tax paid on a gift made more than 3 years prior to the death of the donor is not brought back into the donor's estate.
2.Such gifts make use of the lifetime applicable credit amount against gift taxes which is wasted if the property is retained until the donor's death.
A. 2 only
B. 1 only
C. Neither 1 nor 2
D. Both 1 and 2
正解：B

質問 3：
Which of the following statements concerning marital transfers to a non-U.S. citizen spouse is (are) correct?
1.A marital deduction is automatically available as long as property is transferred outright to the non-citizen spouse.
2.A marital deduction is automatically available if the transferor-decedent spouse is a U.S. citizen.
A. 2 only
B. Neither 1 nor2
C. 1 only
D. Both 1 and 2
正解：B

質問 4：
A wealthy individual might consider selling a substantially appreciated property interest in an installment sale for which of the following reasons?
1.To spread the taxable gain inherent in the property over the period of the installments
2.To provide a buyer who lacks the requisite funds for a lump-sum purchase with the ability to finance the acquisition
A. 2 only
B. 1 only
C. Neither 1 nor 2
D. Both 1 and 2
正解：D

質問 5：
When the owner of a closely held business dies, the payment of a portion of the federal estate tax may be deferred for a period of several years if the estate otherwise qualifies under the provisions of IRC Section 6166. Which of the following statements concerning this deferral of federal estate tax is correct?
A. The interest rate on the deferred tax is determined by the prime rate in effect on the date of death.
B. The interest on the unpaid estate tax is payable over the first 10 years, after which the tax plus interest on the balance is payable in equal installments for the last 5 years.
C. Under certain circumstances, the estate will forfeit its right to tax deferral, and all the remaining unpaid estate tax will become due and payable immediately.
D. To qualify for the tax deferral, the closely held business must represent more than 50 percent of the value of the decedent's adjusted gross estate.
正解：C

質問 6：
Which of the following statements concerning ownership of property held in trust is (are) correct?
1.The legal owner of property held in trust is a trustee.
2.The equitable owner of property held in trust is a beneficiary.
A. 2 only
B. 1 only
C. Neither 1 nor 2
D. Both 1 and 2
正解：D

質問 7：
The following are facts concerning a decedent's estate:
*Taxable estate $1,800,000
*Pre-1977 taxable gifts 100,000
*Post-1976 adjusted taxable gifts 150,000
*Post-1976 gifts made to a qualified charity 200,000
A. $1,800,000
B. $1,950,000
C. $2,150,000
The tentative tax base of this estate is
D. $1,650,000
正解：B

質問 8：
Which of the following statements concerning the generation-skipping transfer tax (GSTT) is correct?
A. The GSTT rate applicable to a transfer depends upon the amount of the gift.
B. The lifetime exemption shelters a maximum of $1 million of transfers to grandchildren from GSTT for the current year.
C. Tuition payments made by a grandparent directly to a university for a grandchild's education are exempt from GSTT.
D. The annual exclusion against GSTT shelters gifts by a grandparent to a trust benefitting multiple grandchildren.
正解：C