A. 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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B.

. Assume it is now December 2017. What court decided ABC v. Commissioner, 967 U.S. 567 (2017) in November of this year?

a. District Court.

b. Tax Court.

c. Supreme Court.

d. Court of Appeals.

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C.