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What are some of the pitfalls in the use of § 2032A (special use valuation method)?
Hardiness
A personality trait characterized by resilience and the ability to endure stressful situations.
Consideration
The act of thinking carefully about something, especially when making decisions or forming opinions.
Commitment
A psychological state or an act of dedicating oneself to a cause, activity, or relationship, often implying a long-term engagement.
Control
The power to influence or direct people's behavior or the course of events.
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