He covenants with the. A. Any liability arising under Title 26, U.S. Code (lntemal Revenue Code); b.Any criminal liability; c. They are used to provide information about the basic background and purpose of the agreement as well as the parties' intent. In Texas, recitals in a contract. Purchaser and Seller agree that the legal description set forth in the Survey shall be used for the deed and other documents prepared and executed at Closing. Contract recitals are statements that provide background information about the intent of a contract. This page contains Recitals clauses in business contracts and legal agreements. We have organized these clauses into groups of similarly worded clauses. This is also preferable in view of contract automation software, where paragraphs are automatically inserted or left out.