With Respect to a Stock Interest in a Closely Held

question 126

Multiple Choice

With respect to a stock interest in a closely held corporation, which, if any, of the following factors work to increase the gross estate value of the interest?

• A)The stock is not marketable.
• B)A majority interest is involved.
• C)The profits of the business are less than the industry average.
• D)The blockage rule applies.
• E)None of the above.