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USCPA精選習題62：Regulation
成功離不開一點一滴的積累，對于USCPA考試，要想基礎(chǔ)打得好，就要做大量的習題。想要在uscpa考試中取得好成績，必然少不了每天的堅持。正保會計網(wǎng)校為大家整理了USCPA精選習題62：Regulation，希望大家利用好這些內(nèi)容。
If the executor of a decedent's estate elects the alternate valuation date and none of the property included in the gross estate has been sold or distributed, the estate assets must be valued as of how many months after the decedent's death?
a.6
b.9
c.3
d.12
【正確答案】A
【答案解析】
Explanation
Choice "a" is correct.
Rule: The executor can elect to use an alternate valuation date rather than the decedent's date of death to value the property included in the gross estate. The alternate date is generally six months after the decedent's death or the earlier date of sale or distribution.
Note: The valuation of the assets in an estate impacts the recipient as basis of the inherited assets.
Choices "d", "b", and "c" are incorrect, per the above rule.
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