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In order to determine the amount of estate tax due, if any, the assets of...

In order to determine the amount of estate tax due, if any, the assets of a decedent’s estate are valued as of the date of death. A second evaluation is then made:

A.

three months after the date of death

B.

six months after the date of death

C.

one year after the date of death

D.

at any time up to six months after the date of death

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