Which of the following is NOT a distinction between donor's tax and estate tax?

The distinction that is correctly identified in this context is related to the tax rate. Donor's tax and estate tax serve different purposes and have different frameworks, but it is the tax rate itself that is generally considered to be a similarity rather than a difference between the two.

Donor's tax is imposed on gifts made while the donor is alive, while estate tax is levied on the transfer of a deceased person's estate. The rates applied can vary based on the country's tax laws, yet both taxes often fall under similar progressive tax structures. Therefore, the actual tax rates may not serve as a defining distinction between the two types of taxes.

On the other hand, the other choices highlight clear differences. The period for payment of tax differs because donor's tax is generally due upon the gift's transfer, whereas estate tax is typically due within a certain amount of time after death. Attachments to the tax return can also differ, as the documentation required may vary based on whether the transfer was a gift or part of an estate. Lastly, the cause of transfer is inherently different; donor's tax arises from voluntary transfers (gifts), while estate tax is the result of mandatory transfers due to death. This understanding reinforces why the tax rate is not a distinct difference