Identify which of the following statements is false.
A) The "blockage" regulations allow the IRS to prevent the estate's executor from electing the alternate valuation date.
B) If the alternate valuation date is elected, changes in value that occur solely because of a "mere lapse of time" usually are to be ignored.
C) The alternate valuation date can be elected for estate tax purposes only if the election decreases the value of the gross estate and estate tax liability (after reduction for credits).
D) If property is sold within 6 months of the date of death, the alternative valuation date is the date of sale.
A) The "blockage" regulations allow the IRS to prevent the estate's executor from electing the alternate valuation date.
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When a bond is sold between coupon payment dates, the buyer pays the seller for the _____, which is the prorated share of the upcoming coupon payment.
A. accrued interest B. prepaid interest C. bond premium D. bond discount E. discount
Which of the following statements about the important factors that affect how women and men approach negotiations is untrue?
A. Women tend not to draw strict boundaries between negotiating and other aspects of their relationships with other people but instead see negotiation as a behavior that occurs within relationships without large divisions marking when it begins and ends. B. Men use dialogue in two ways: (a) to convince the other party that their position is the correct one and (b) to support various tactics and ploys that are used to win points during the discussion. C. Men are more likely to seek empowerment where there is interaction among all parties to build connections and enhance everyone's power. D. Women are more aware of the complete relationship among the parties who are negotiating and are more likely to perceive negotiation as part of the larger context within which it takes place than to focus only on the content of the issues being discussed.
Which of the following is a common reason an employee is given a sabbatical?
a. expressed desire for a break due to burnout b. long and consistent service c. a string of declining performance evaluations d. higher demand that requires bringing in more skilled workers
Intellectual property falls into a category of property known as a(n) ________.
A. tangible property B. moveable property C. real property D. intangible property