1. Regulations
  2. title 26
  3. chapter I-i15
  4. part 20
  5. subjgrp 11
  6. § 20.7520-4

View all text of Subjgrp 11 [§ 20.7520-1 - § 20.7701-2]

§ 20.7520-4 - Transitional rules.

(a) Reliance. If the valuation date is after April 30, 1989, and before June 10, 1994, an executor can rely on Notice 89-24, 1989-1 C.B. 660, or Notice 89-60, 1989-1 C.B. 700 (See § 601.601(d)(2)(ii)(b) of this chapter), in valuing the transferred interest.

(b) Effective date. This section is effective as of May 1, 1989.

AUTHORITY: 26 U.S.C. 7805.

SOURCE: T.D. 6296, 23 FR 4529, June 24, 1958; 25 FR 14021, Dec. 31, 1960, unless otherwise noted.

CITE AS: 26 CFR 20.7520-4