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Property is included in the gross estate at the value a willing buyer would pay a willing seller, neither being under any compulsion to buy or to sell, and both having reasonable knowledge of the relevant facts.
Revivalism
A movement aimed at reawakening interest in or revitalizing certain beliefs, values, or practices, often within a religious context.
Traditional Gender Norms
Societal beliefs and expectations about appropriate roles, behaviors, activities, and attributes for men and women based on their sex.
New Lights
Refers to supporters of the religious revival during the First Great Awakening in the American colonies, who sought a more personal and emotional connection to religion.
Old Lights
A term used during the First Great Awakening in the American colonies to refer to traditionalist Protestant ministers and congregations who opposed the emotionalism of the revivalists.
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