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Which of the following statements concerning the valuation of life insurance policies for federal gift tax purposes is (are) correct?
I If the gift is a paid-up policy, the value of the gift is the replacement cost for a comparable policy with the same company.
II If the gift is a new policy purchased for another person, the value of the gift is the gross premium paid.
III If the gift is an existing policy for which future premiums are payable, the value of the gift is the policy’s interpolated terminal reserve plus the unearned portion of the paid premium.
A) I and II only
B) I only
C) I, II and III
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questionpart aa number of investigations have been undertaken into use made by shareholders of the annual reports of
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