If the special use valuation method of § 2032A is elected and certain continuing requirements are not satisfied,recapture occurs.
a.What is the amount of recapture and upon whom is it imposed?
b.In terms of basis for income tax purposes, what effect does recapture under § 2032A have?

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The Answer of If the special use valuation method of § 2032A is elected and certain continuing requirements are not satisfied,recapture occurs.
a.What is the amount of recapture and upon whom is it imposed?
b.In terms of basis for income tax purposes, what effect does recapture under § 2032A have?

If the Special Use Valuation Method of § 2032A Is