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Special Use Valuation<br />
The estate tax saved is subject to recapture if:<br />
The qualified use is discontinued within 10<br />
years of the decedent’s death<br />
Any special use‐valued asset is sold within 10<br />
years of the decedent’s death<br />
This includes the sale of special use‐valued<br />
timber, even if the sale is made …<br />
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