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10. Which of the following is true with respect to EGTRRA 2001 and powers of appointment?,A. Does not reinstate general power of appointment and special power of appointment in year 2011. ,B. Repeals general powers of appointment only in year 2010. ,C. Repeals special powers of appointment only in year 2010. ,D. A step-up in basis cannot be allocated to property subject to a power of appointment in year 2010.,,

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