Examlex
If the alternate valuation date is elected by the executor in 2012, the total basis of inherited property will be more than what it would have been if the primary valuation date and amount had been used.
Particular
Specific or distinct from others.
Non-categorical
Not belonging to a particular category, class, or type; cannot be easily categorized.
Proposition
In philosophy and logic, a conveyance of meaning or intention within a declarative sentence that can be evaluated as true or false.
Traditional Square of Opposition
A diagram representing the relationships between four types of categorical propositions (A, E, I, O) and demonstrating how they contradict, contravene, or complement one another.
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