In Satisfying the More-Than-35% Test for Qualification Under § 6166

question 37

True/False

In satisfying the more-than-35% test for qualification under § 6166, interests in multiple closely held businesses are aggregated when the decedent's gross estate includes 20% or more of the value of each such business.

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Definitions:

Phobia of Snakes

An excessive and irrational fear of snakes, which can cause intense anxiety and avoidance behavior.

Social Skills Training

A therapeutic approach aimed at improving interpersonal skills through teaching and practice.

Operant Conditioning

A teaching method where the intensity of an action is altered through rewards or penalties.

Observational Learning

The process of acquiring skills, knowledge, or behavior by observing and modeling others.