In making an election under ITA 85, it is important that all of the assets that are to be transferred are listed in the election form. Why is this the case?

Name: In making an election under ITA 85, it is important that all of the assets that are to be transferred are listed in the election form. Why is this the case?
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The Answer of In making an election under ITA 85, it is important that all of the assets that are to be transferred are listed in the election form. Why is this the case?

In Making an Election Under ITA 85, It Is Important