If the Special Use Valuation Method of § 2032A Is

question 29

Essay

If the special use valuation method of § 2032A is elected and certain continuing requirements are not satisfied,recapture occurs.

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Definitions:

Parol Evidence Rule

A legal principle that prevents parties from presenting evidence of prior or contemporaneous agreements that contradict the terms of a written contract.

Vague

Lacking clarity or preciseness in thought, expression, or meaning.

Misrepresentation

The act of providing false information with the intent to deceive, often leading to harm or loss.

Contractual Obligations

Duties that are legally required to be performed under the terms of a contract.