which is true. a) The gross-up rule applies to the gift tax triggered by a gift during a three-year look-forward period.

which is true.

a) The gross-up rule applies to the gift tax triggered by a gift during a three-year look-forward period.

b) All gift taxes paid by the decedent on gifts made within five years of the date of death must be included in the gross estate.

c) If a transferor retains voting rights in stock of a controlled corporation for the transferor's lifetime, the stock is included in the transferor's gross estate.

d) All of these are false.