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:

Correlational Approach

A research method that examines the relationship between two or more variables to determine if they are associated, without inferring causality.

Physiological Recording

The measurement and recording of physical or biological responses, such as heart rate, muscle tension, brain activity, and other bodily functions.

Statistical Procedures

A set of methods used to collect, analyze, interpret, and present data in a meaningful way.

Research Methods

Systematic techniques used in scientific studies to collect, analyze, and interpret data.