This type of credit directly reduces the amount of taxes due by the decedent’s estate and involves a contract which permanently restrict the future use and development of land:

a. Credit for Foreign Death Taxes
b. Credit for Tax on Prior Transfers
c. Generation-Skipping Transfer Tax
d. Qualified Conservation Easement Exclusion


d. Qualified Conservation Easement Exclusion

Legal Studies & Paralegal

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Shadow juries?

A. ?are required by Federal Rule 47. B. ?can be helpful in preparing the closing argument. C. ?are not allowed in federal courts. D. ?are allowed only by leave of the court.

Legal Studies & Paralegal

When addressing a request to modify alimony, the court looks at the ________ status of both parties.

Fill in the blank(s) with the appropriate word(s).

Legal Studies & Paralegal

A fixed or ________ means that the attorney charges one fee for filing the bankruptcy case and assisting the client through the bankruptcy administration process

A) One-time rate B) Flat rate C) Flat fee D) Single fee

Legal Studies & Paralegal

In which case can the following quotation be found? "[T]he legislation and histories of the times, and the language used in the Declaration of Independence, show, that neither the class of persons who had been imported as slaves, nor their descendants, whether they had become free or not, were then acknowledged as a part of the people, nor intended to be included in the general words used in that

memorable instrument . . ." A) Plessy v. Ferguson B) Brown v. Board of Education of Topeka (I) C) Civil Rights Cases of 1883 D) Dred Scott v. Sandford

Legal Studies & Paralegal