6. In valuing a decedent's a closely held business interest, the value is equal to the decedent's percentage share in the company multiplied by the value of the company as a whole. 7. A bank account has $20,000 on the date of death. Following the date of death, a check to Verizon Wireless clears the bank account for $2,000. The value of the bank account for estate tax purposes is $20,000. 8. Three brothers own a building equally as tenants in common. The building is worth $15,000,000. When one brother dies, he must include his tenancy in common interest in his gross estate at a value of $15,000,000. 9. All decedents who are either a U.S. tax resident or non U.S. tax residents need to include bank accounts owned in the United States in their gross estate. 6. In valuing a decedent's a closely held business interest, the value is equal to the decedent's percentage share in the company multiplied by the value of the company as a whole. 7. A bank account has $20,000 on the date of death. Following the date of death, a check to Verizon Wireless clears the bank account for $2,000. The value of the bank account for estate tax purposes is $20,000. 8. Three brothers own a building equally as tenants in common. The building is worth $15,000,000. When one brother dies, he must include his tenancy in common interest in his gross estate at a value of $15,000,000. 9. All decedents who are either a U.S. tax resident or non U.S. tax residents need to include bank accounts owned in the United States in their gross estate