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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When the decedent's gross estate includes 20% or more of the value of each closely held businesses, those interests are aggregated for the purpose of satisfying the 35% test for qualification under § 6166.

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