In satisfying the more-than-35% test for qualification, 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.

Question

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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.

In Satisfying the More-Than-35% Test for Qualification, Interests in Multiple