Question: Roger makes a $ 1 , 0 0 0 , 0 0 0 cash gift on January 1 of the current year, and dies on
Roger makes a $ cash gift on January of the current year, and dies on February of the current year. Roger's gift tax return is due
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December of the current year.
April of the next year.
April of the current year.
nine months after his date of death.
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