Any Recapture of Special Use Valuation Estate Tax Savings Is

question 101

True/False

Any recapture of special use valuation estate tax savings is imposed on the executor of the estate.

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Definitions:

Implantation

The process by which a fertilized egg attaches to the lining of the uterus, beginning the stages of pregnancy.

Chorionic Villi

Finger-like projections from the chorion that extend into the uterine wall, facilitating nutrient exchange between mother and fetus.

Syncytiotrophoblast

Outer layer of the trophoblast composed of multinucleated cells.

Amniotic Cavity

A fluid-filled sac that encloses and protects the developing fetus in the uterus.