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Barry made taxable gifts as follows: $400,000 in 1973, $200,000 in 1974, $600,000 in 1985, and $700,000 in 2001. In 2009, Barry dies leaving a taxable estate of $4,000,000. Barry's tax base for applying the unified tax rate schedules (for estate tax purposes) is ??

Management Information System, Management Studies

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