A is corrent. The federal estate tax may be reduced by a credit for foreign death taxes. However, no federal estate tax credit is available for foreign gift taxes, foreign income taxes, or foreign intangible property taxes.
B is incorrect. No federal estate tax credit is available for foreign gift taxes.
C is incorrect. No federal estate tax credit is available for foreign income taxes.
D is incorrect. No federal estate tax credit is available for foreign intangible property taxes.
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