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The alternate valuation date: a. Applies for Federal gift tax purposes. b. Applies for Federal estate tax purposes. c. Both Applies for Federal estate tax

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The alternate valuation date: a. Applies for Federal gift tax purposes. b. Applies for Federal estate tax purposes. c. Both "Applies for Federal estate tax purposes" and "Applies for Federal gift tax purposes". d. Neither "Applies for Federal estate tax purposes" nor "Applies for Federal gift tax purposes

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