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All paid tax preparers must follow the rules provided in Circular 230.
Entrenched Meanders
Meandering rivers or streams that have cut deeply into the landscape, creating steep banks or cliffs, often a result of a drop in base level or uplift of the land.
Regional Uplift
The upward movement of the Earth's surface over a broad area, often due to tectonic forces, leading to changes in landscape and elevation.
Low-gradient River
A river with a gentle slope, resulting in slow water movement and often meandering courses.
Downcutting
The erosional process by which a river cuts downward into its bed, deepening the river channel.
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