The federal estate tax is an excise tax on A. B. C. D. Amounts received by a beneficiary from a decedent. Taxes accrued on the income of the decedent at the time of death. The decedent's right to transfer property after (s)he dies. The income of the decedent's estate received during administration.

The federal estate tax is an excise tax on A. Amounts received by a beneficiary from a decedent. B. Taxes accrued on the income of the decedent at the time of death. C. The decedent's right to transfer property after (s)he dies. D. The income of the decedent's estate received during administration