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USCPA精选习题62：Regulation
成功离不开一点一滴的积累，对于USCPA考试，要想基础打得好，就要做大量的习题。想要在uscpa考试中取得好成绩，必然少不了每天的坚持。正保会计网校为大家整理了USCPA精选习题62：Regulation，希望大家利用好这些内容。
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
【正确答案】A
【答案解析】
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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