NO.PZ2018091705000120
问题如下：
Jack lives in a deemed disposition tax regime, the inheritance tax rate is 40 percent. His main financial assets are bonds, with a principal of $10 million and unrealized capital gains of $0.6millon. If he bequeathed the bonds to his son, what is the inheritance tax to be paid?
选项：
A.4.24million.
B.4million.
0.24million.
解释：
C is correct.
考点: Deemed Disposition
解析:
在视同处置的机制中，税收不是对转让的本金价值征收，而是只对未确认收益的价值征收。
inheritance tax=0.6million×40%=0.24million
deemed dipostion, 在这里，如何看出是对于captail gain unreliazed 来征收？
