6166(b)(1)(C) Example 1 Section 6166(b)(1)(C) - Example 1 Decedent owned 19% of the voting stock of Corporation A. There are 45 or fewer shareholders. D7_ID 199 bytes Tags 6166(b)(1)(C)
6166(b)(1)(C) Example 2 Section 6166(b)(1)(C) - Example 2Decedent owned 19% of the voting stock of Corporation A. D7_ID 200 bytes Tags 6166(b)(1)(C)