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Family Support Allowancesa. are outside the Subchapter J rules.b. fall within the Subchapter J rules.c. are non-taxable to the recipient.d. are neither fiduciary accounting income or principal.Community Propertya. is all subject to administration in the deceased spouse’s estate.b. only one-half is subject to administration in the deceased spouse’ estate.c. is not included for administration in the deceased spouse’s estate.d. does not include real property.Capital lossesa. can only offset capital gains in the final income tax year of an estate.b. are treated the same in DNI as capital gains.c. are limited to sales and other dispositions of tangible and intangible personal property.d. cannot be carried over in an estate or trust.