TXX5769

1) What IRS publication deals with federal income tax obligations of executors, adminstrators, and survivors of a decedent?

a. Publication 212.

b. Publication 559.

c. There is no such publication.

d. Publication 1014.

2). Which Treasury Regulation addresses future interest gifts?

a. IRC Section 2503.

b. Treas. Reg. Sec. 20. 2503.

c. Treas. Reg. Section 25.2503.

d. None of the above.

3) Which Treasury Regulation addresses the issue of whether the opening a bank account as joint tenants with right of survivorship is a completed gift for gift tax purposes.

a. Treas. Reg. Sec. 2511-1(a).

b. Treas. Reg. Sec. 25.2511-1(h)(4).

c. Treas. Reg. Section 20.2011.

d. None of the above.