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A minority interest discount may be available when all of the following conditions apply except: a. The decedent could not compel liquidation of the business.

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A minority interest discount may be available when all of the following conditions apply except: a. The decedent could not compel liquidation of the business. b. The decedent held a minor management role in a limited partnership. OC. The business is closely held. O d. The decedent held no voting control

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