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1. Which Treasury Regulation addresses future interest gifts? a. IRC Section 2503. b. Treas. Reg. Sec. 20. 2503. c. Treas. Reg. Section 25.2503. d. None

1. Which Treasury Regulation addresses future interest gifts?

a. IRC Section 2503.

b. Treas. Reg. Sec. 20. 2503.

c. Treas. Reg. Section 25.2503.

d. None of the above.

2. Which Treasury Regulation addresses the issue of whether the opening a bank account as joint tenants with right of survivorship is a completed gift for gift tax purposes.

a. Treas. Reg. Sec. 2511-1(a).

b. Treas. Reg. Sec. 25.2511-1(h)(4).

c. Treas. Reg. Section 20.2011.

d. None of the above.

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