Part IV- Match each statement with the correct choice. Some choices may be used more than once or not used at all. The options are listed below. Starting with A-H.

a.	Income in respect of a decedent (IRD)
b.	Discretionary extension of time to pay estate tax
c.	Extension of time to pay Federal estate tax involving interest in closely held business
d.	Special use valuation as to certain realty
e.	Depreciation recapture potential eliminated
f.	Alternate valuation date
g.	Election to split gifts
h.	No correct choice is given

51. Election by estate will reduce the amount of the gross estate. _________

52. Eliminates preferred stock from donor's gross estate. ____________

53. Transfer by death of depreciable property. __________

54. Reasonable cause will justify deferral. ____________

55. Doubles the number of annual exclusions available. __________

56. No step-up in basis at death. ________________

57. Can postpone the payment of any estate tax for 15 years from due date of the return. ________________

58. Interest on municipal bonds accrued after death. ____________

59. Cash dividends on stock owned by the decedent (declaration and record dates preceded death but payment date was after death). ____________

60. State income tax refund received after death on a tax return filed before death. ____________