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Alan Curtis, a US citizen, died on March 1, 2013, leaving a gross estate with a fair market value of $5,600,000 at the date of death. Under the terms of Alan’s will, $4 million was bequeathed outright to his widow, free of all estate and inheritance taxes. The remainder of Alan’s estate was left to his mother. Alan made no taxable gifts during his lifetime. Disregarding extensions of time for filing, within how many months after the date of Alan’s death is the federal estate tax return due? A. 12 B. 2 ½ C. 9 D. 3 ½ |