| 1. | Returns are required if the gifts or gross estate exceed the exclusions.
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| 2. | Certain transfers during lifetime may be included in the gross estate.
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| 3. | Life insurance proceeds are included in the gross estate.
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| 4. | The gross estate was estimated at $ 175, 000.
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| 5. | He left a gross estate of roughly ?5, 000 ( ?, 600, 000 in 2009 terms ).
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| 6. | Provides for a deduction from the value of the gross estate of bequest for public, charitable, and religious purposes.
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| 7. | Certain powers of a decedent to control the disposition of property by another are included in the gross estate.
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| 8. | At the time of his death, Simon left a gross estate of approximately $ 2, 394, 751 to his wife.
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| 9. | The value of a right of a beneficiary of an estate to receive an annuity is included in the gross estate.
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| 10. | In 1994, Forum Gallery, which now represents the Chaim Gross estate, held a memorial exhibition featuring a sixty-year survey of Gross's work.
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