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：
The personal representative of a decedent has the duty to file which of the following income tax returns?
1.The decedent's final income tax return
2.The estate's income tax return
A. 2 only
B. 1 only
C. Neither 1 nor 2
D. Both 1 and 2
正解：D

質問 2：
A father is considering giving his daughter a gift. For tax planning purposes, the father should give his daughter which of the following?
A. Raw land that cost him $10,000, its present fair market value, but which has a substantial potential for appreciation
B. Stock that cost him $10,000 and which now has a fair market value of $20,000
C. A bond that cost him $15,000 and is now worth $10,000
D. Real estate that cost him $40,000 and is now worth $120,000, subject toa $110,000 mortgage
正解：A

質問 3：
The owner of a successful business wishes to sell it to his employee-son so that he can retire. The business is worth substantially more than the owner's basis. The owner and the employee-son have agreed to an installment sale. Which of the following statements concerning this sale is (are) correct?
1.The present value of any unpaid installments remaining at the owner's death is includible in his estate.
2.Installment payments are received free of income tax until the seller recovers his basis.
A. 2 only
B. 1 only
C. Neither 1 nor 2
D. Both 1 and 2
正解：B

質問 4：
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
正解：B

質問 5：
All the following statements concerning a typical pour-over trust are correct EXCEPT:
A. It is a device to consolidate all a decedent's assets to simplify administration.
B. The trust is created during the lifetime of the grantor.
C. Properly drawn, it eliminates the need to file a federal estate tax return.
D. The trust is revocable during the lifetime of the grantor.
正解：C

質問 6：
A mother died leaving her property equally to her wealthy daughter and her poor son. The daughter wishes to disclaim her share of the inheritance so that it will pass to her brother without her incurring any gift tax liability. Assume that the disclaimer is written, is timely, and is irrevocable. Which of the following statements concerning an additional requirement of a qualified disclaimer is (are) correct?
1.The daughter refusal must direct specifically that her brother is to receive her inheritance.
2.The daughter must not have received any part of her inheritance or any income from it prior to her refusal to accept it.
A. 2 only
B. 1 only
C. Neither 1 nor 2
D. Both 1 and 2
正解：A

質問 7：
All the following statements concerning ownership of property in the form of a joint tenancy with right of survivorship are correct EXCEPT:
A. Either real property or personal property may be the subject of this type of ownership.
B. Joint tenants need not be related either by blood or marriage.
C. Upon the death of a joint tenant, his interest in the property passes to his estate or heirs.
D. All joint tenants must have equal interests in the property.
正解：C