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标题: 2014CFA3级-每日一练-R12-20140307 [打印本页]

作者: jbaldyga    时间: 2014-6-27 13:03     标题: 2014CFA3级-每日一练-R12-20140307

If the donor of a gift pays the gift taxes instead of the recipient, then the relative value of the gift:


A) decreases.

B) increases.

C) experiences no change.


solution:B


The relative value of the gift increases when the donor pays the gift taxes because of a reduction in the estate and the accompanying estate taxes
作者: cityboy    时间: 2014-6-27 13:03

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