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The unified transfer tax system A . imposes a single tax upon transfers of property during an individual's life and at death. B . imposes

The unified transfer tax system
A. imposes a single tax upon transfers of property during an individual's life and at death.
B. imposes a single tax upon transfers of property during an individual's lifetime only.
C. imposes a single tax upon transfers of property only at an individual's death.
D. none of above.
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