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1. What is succession? 2. What are the elements of succession? Explain briefly. 3. What is an estate? 4. What is an estate tax? 5.

1. What is succession? 2. What are the elements of succession? Explain briefly. 3. What is an estate? 4. What is an estate tax? 5. Define gross estate? 6. What are the properties, which at the time of decedent's death are not in the estate but still considered part of the gross estate? 7. What are the modes of acquiring ownership? (Give examples) 8. What is the purpose of estate tax? 9. What is the governing law in the imposition of estate tax? 10. What comprises the gross estate of a resident alien?

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