Which of the following types of partial interests in property may be allowed a charitable deduction for estate tax purposes?

Which of the following types of partial interests in property may be allowed a charitable deduction for estate tax purposes?

l. A remainder interest in the donor vacation home

ll. A testamentary gift of a percentage of a decedent entire interest in property held in trust
A . l only
B . II only
C . Both l and ll
D . Neither I nor II

View Answer

Answer: A