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2016美國注冊會計師Regulation模擬試題（2）
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If the executor of a decedent's estate elects the alternate valuation date and none of the property included in the gross estate has been sold or distributed, the estate assets must be valued as of how many months after the decedent's death?
a. 6
b. 9
c. 3
d. 12
答案：A
Explanation
Choice "a" is correct.
Rule: The executor can elect to use an alternate valuation date rather than the decedent's date of death to value the property included in the gross estate. The alternate date is generally six months after the decedent's death or the earlier date of sale or distribution.
Note: The valuation of the assets in an estate impacts the recipient as basis of the inherited assets.
Choices "d", "b", and "c" are incorrect, per the above rule.
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