第2题: [单项选择]根据美国的遗产税制,下列关于赠与额与遗产额的估价日期的说法,正确的是( )。
①.赠与额的估价应以赠与发生日为估价日期
②.遗产额的估价应以被继承人去世之日为估价日期
③.赠与额的估价可以赠与日或赠与日以后6 个月之内的某一可替代日期作为估价日期
④.遗产额的估价可以被继承人去世之日或被继承人去世之日以后6 个月之内的某一可替代日期作为估价日期
A. ①、② B. ①、④ C. ②、③ D. ③、④ 参考答案:B
第34题: [单项选择]Which of the following statements is TRUE according to the passage A. Rich children usually lead a life of happiness. B. Rich children have earned what they have. C. Rich children tend to feel isolated. D. Rich children are hardly given too many material things. 参考答案:C 答案解析:细节题。根据第二段尾句可知,钱不能买来一切,因此选项A不准确。第四段第二句说:“The rich children inherit the property from their parents an