In satisfying the more-than-35% test of § 6166 (i.e. ,extended estate tax payment schedule relative to an interest in a closely held business),prior gifts the decedent may have made are not considered.

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The Answer of In satisfying the more-than-35% test of § 6166 (i.e. ,extended estate tax payment schedule relative to an interest in a closely held business),prior gifts the decedent may have made are not considered.

In Satisfying the More-Than-35% Test of § 6166 (I