With respect to a stock interest in a closely held corporation, which, if any, of the following factors work to increase the gross estate value of the interest?
a. The stock is not marketable.
b. A majority interest is involved.
c. The profits of the business are less than the industry average.
d. The blockage rule applies.
e. None of the above.
b
RATIONALE: All choices listed except b. tend to decrease the value of the interest.
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A general ledger account that is supported by a subsidiary ledger is called a(n) ____________________
Fill in the blank(s) with correct word
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Duplicated reach
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