When a transfer of wealth occurs upon a person's death and the tax owed is levied on the recipient, it is called:

1. estate tax.
2. inheritance tax.
3. gift tax.
4. none of these.

The sections of the Internal Revenue Code are amended

1. by the Joint Committee on Taxation.
2. by the House of Representatives.
3. by public laws.
4. by the Senate.

Nellie Fox maintains her home in which she and her daughter reside. The daughter does not qualify as Nellie's dependent. Nellie's husband died the previous year. What is Nellie's filing status for the year?

1. Single
2. Surviving spouse
3. Married filing jointly
4. Head of household
5. None of these