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Question 1 a. When would the separate share rule be elected? b. Is capital gain included in the computation of DNI? c. How can a

Question 1

a. When would the separate share rule be elected?

b. Is capital gain included in the computation of DNI?

c. How can a trust in some years be simple and in other years be complex?

d. Why would an estate rarely have an income tax deduction for charitable contributions?

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