With Respect to a Stock Interest in a Closely Held

question 140

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 minority 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.

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Definitions:

Motor Vehicles

Wheeled transportation vehicles powered by an internal combustion engine or electric motors, used for the conveyance of people or goods.

Finished Goods Inventory

The stock of completed products that are ready to be sold but have not yet been purchased by consumers or clients.

Cost Of Goods Sold

The immediate expenses directly related to the manufacture of products a company sells, such as raw materials and workforce costs.

Finished Goods Inventory

The stock of completed products that are ready to be sold.