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Adjusted taxable gifts are added to the taxable estate to accomplish which of the following objectives? Multiple Choice Prevent double taxation of previously taxed gifts.

Adjusted taxable gifts are added to the taxable estate to accomplish which of the following objectives?
Multiple Choice
Prevent double taxation of previously taxed gifts.
Increase the marginal tax rate on previously taxed gifts.
Increase the marginal tax rate on the taxable estate.
Remove inter vivos transfers from cumulative taxable transfers.
None of the choices are correct.
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