The Special Use Valuation Method of § 2032A Is Available

question 118

True/False

The special use valuation method of § 2032A is available for valuing transfers by gift.

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Definitions:

Fireside Chats

A series of evening radio addresses given by U.S. President Franklin D. Roosevelt between 1933 and 1944 to directly communicate with the American public.

21st Amendment

The amendment to the United States Constitution that repealed the 18th Amendment, ending the nationwide prohibition on alcohol in 1933.

Wagner Act

A foundational piece of labor legislation in the United States enacted in 1935, officially named the National Labor Relations Act, which guaranteed workers the right to unionize and collectively bargain.

Eleanor Roosevelt's Biography

A detailed account of the life of Eleanor Roosevelt, who was the First Lady of the United States from 1933 to 1945 and a notable diplomat and activist.