A person dying without a will loses all the following rights EXCEPT the right to:
To determine whether a taxable gift has been made, the IRS focuses on all the following factors EXCEPT:
A woman is the income beneficiary of an irrevocable trust. All the following powers held by her will cause all the assets in the trust to be includible in her gross estate for federal estate tax purposes EXCEPT:
All the following statements concerning qualification of property for the federal estate tax marital deduction are correct EXCEPT:
All the following statements concerning ownership of property in the form of a joint tenancy with right of survivorship are correct EXCEPT: