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In Planning for the Use of § 6166, What Are

Question 127

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In planning for the use of § 6166, what are several steps that can be taken to aid the owner of a small business while he or she is alive? In this connection consider the following.
a. The number of owners and the amount of ownership in the business.
b. The nonqualifying assets held by the owner.
c. Aggregation of qualifying interest.

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a. A shifting of ownership interests mig...

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