1- The federal estate tax is

	A.	a tax on the right of a decedent to transfer property
	B.	a tax levied only on a decedents probate property
	C.	an excise tax levied on the privilege of accumulating wealth
	D.	a tax on the right of a beneficiary to inherit property

2-

2- The value of property over which the decedent held a general power of appointment will be included in the decedents gross estate, regardless of whether the decedent exercised the power.

True

False