최신 American College Certification HS330 무료샘플문제:
1. All the following statements concerning the ownership of real property as joint tenants with right of survivorship are correct EXCEPT:
A) If the joint tenants are brother and sister, no portion of the value of the property will be in the sister's estate if she dies first provided her executor proves that the brother contributed all the funds.
B) If the joint tenants are husband and wife, because this is a qualified joint interest, one half the value of the property will be in the estate of the first spouse to die regardless of which spouse contributed to the purchase price.
C) If three sisters inherited property as joint tenants with right of survivorship, the entire value of the property will be in the estate of the first sister to die.
D) If the joint tenants are two brothers and each contributed one half the property's purchase price, only one half the property's value will be in the estate of the first brother to die if his executor proves that the other brother contributed half of the purchase price.
2. 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) 1 only
B) 2 only
C) Neither 1 nor 2
D) Both 1 and 2
3. Which of the following is an example of a taxable gift for federal gift tax purposes?
A) A father cancels a $50,000 note his daughter gave him when he made a loan to her 2 years ago.
B) Instead of parents paying an outside executive $60,000, a son runs their business for 8 months without charging a fee.
C) A father gives his 19-year-old daughter a note promising to give her his Rolls Royce when she reaches the age of 21.
D) The parents of a married son permit their son and his family to use a summer cottage that rents for $3,000 per month on a rent-free basis.
4. Many trust instruments provide for the removal of the original trustee. All the following are valid reasons for removal of a trustee EXCEPT:
A) The beneficiary is not able to get along with the present corporate trustee.
B) The beneficiary has been successful with investments and wants to manage the trust assets.
C) A shift in trustsitus is desirable because of changes in law.
D) The beneficiary has moved his or her residence to a distant state.
5. A man is planning to establish and fund an irrevocable trust for the benefit of his two sons, ages 19 and 22, and plans to give the trustee power to sprinkle trust income. From the standpoint of providing federal income, gift, and estate tax savings, which of the following would be a suitable trustee?
1.The grantor of the trust
2.The grantor's 22-year-old son
A) 1 only
B) 2 only
C) Neither 1 nor 2
D) Both 1 and 2
질문과 대답:
| 질문 # 1 정답: C | 질문 # 2 정답: D | 질문 # 3 정답: A | 질문 # 4 정답: B | 질문 # 5 정답: C |
927 개 고객 리뷰
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