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which of the following is required in order to elect to use the alternate valuation date? regarding estate taxation a. form 706 is required to

which of the following is required in order to elect to use the alternate valuation date? regarding estate taxation a. form 706 is required to be filed b. the use of the alternate valuation would result in a reduction of both the gross value of the estate and the state tax c. both a and b d. either a and b

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