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：
A father deeded a house as a gift to his daughter in 1990 but retained the right to live in it until his death. He died this year while still living in the house. The following are relevant facts: The father bought the property in 1980 for $130,000. The fair market value of the property when the gift was made in 1990 was $150,000. The father filed a timely gift tax return but paid no gift tax because of the applicable credit amount. The fair market value of the property at the father's death was $220,000. The daughter sold the property 3 months after her father's death for $220,000. She had a gain of
A. 0
B. $220,000
C. $140,000
D. $120,000
正解：A

質問 2：
John plans to transfer his life insurance policy to an irrevocable trust for the benefit of his 19-yearold daughter, Jane. Which of the following conditions will enable the gift to qualify for the annual exclusion?
1.Jane is the irrevocable beneficiary of the life insurance trust but cannot withdraw from the trust until the death benefits are paid.
2.Jane is given "Crummey" demand powers permitting the withdrawal at her discretion of the annual additions to the trust.
A. 2 only
B. 1 only
C. Neither 1 nor 2
D. Both 1 and 2
正解：A

質問 3：
A married man has two adult sons. His entire estate is in excess of $1,500,000 and consists entirely of probate assets. He wants to make certain that if he predeceases his wife she will receive all estate income as long as she lives, and the assets remaining at her death will pass equally to their two sons. He wants to pass all assets to this wife and sons as free of federal estate taxes as possible. To best accomplish these objectives, the man should include which of the following estate plans in his will?
A. Establish a bypass trust equal to the applicable exclusion amount and place the remainder of his estate in a QTIP trust
B. Establish a QTIP trust for his entire estate
C. Establish a QTIP trust for half his estate and bequeath the remainder to his wife
D. Establish a marital deduction trust with a general power of appointment for half his estate and place the remainder in a QTIP trust
正解：A

質問 4：
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. 1 only
C. Neither 1 nor 2
D. Both 1 and 2
正解：C

質問 5：
All the following statements concerning lifetime gifts are correct EXCEPT:
A. A substantial amount of property may be given away over a period of time without the imposition of the federal gift tax because of the annual exclusion.
B. The amount of gift tax paid within 3 years of death is included in the gross estate.
C. If a wealthy widower lives more than 3 years after making a taxable gift to his sister, the value of the gift has no effect on his federal estate tax liability.
D. Gifts of life insurance within 3 years of death are included in the donor-insured's gross estate.
正解：C

質問 6：
Under the terms of his will, a man left his residuary estate to a testamentary trust for the benefit of his wife. Which of the following powers with respect to the trust will cause all the trust principal to be includible in the gross estate of the widow for federal estate tax purposes?
A. The testamentary limited or special power of the widow to direct the trustee to distribute trust assets to her heirs.
B. The power of the widow to direct the trustee to use trust assets to pay her personal debts
C. The power of the trustee in its sole discretion to distribute trust assets to the widow for any reason satisfactory to the trustee
D. The power of the widow each year to direct the trustee to pay her the greater of 5 percent of the trust principal or $5,000
正解：B

質問 7：
If a grantor establishes an irrevocable trust, the income of the trust will be taxed to the grantor if it is used to pay premiums for life insurance on the life of
A. the father of the grantor
B. a child of the grantor
C. a grandchild of the grantor
D. the spouse of the grantor
正解：D

質問 8：
The executor of an estate has a choice of waiving the executor's fee. Factors that should be considered by the executor in making this choice include all the following EXCEPT
A. the income tax bracket of the executor
B. the estate tax bracket of the estate
C. whether the executor is otherwise a beneficiary of the estate
D. the income tax brackets of the other beneficiaries
正解：D