Subjgrp 18. Special Valuation Rules
- § 25.2701-0 - Table of contents.
- § 25.2701-1 - Special valuation rules in the case of transfers of certain interests in corporations and partnerships.
- § 25.2701-2 - Special valuation rules for applicable retained interests.
- § 25.2701-3 - Determination of amount of gift.
- § 25.2701-4 - Accumulated qualified payments.
- § 25.2701-5 - Adjustments to mitigate double taxation.
- § 25.2701-6 - Indirect holding of interests.
- § 25.2701-7 - Separate interests.
- § 25.2701-8 - Effective dates.
- § 25.2702-0 - Table of contents.
- § 25.2702-1 - Special valuation rules in the case of transfers of interests in trust.
- § 25.2702-2 - Definitions and valuation rules.
- § 25.2702-3 - Qualified interests.
- § 25.2702-4 - Certain property treated as held in trust.
- § 25.2702-5 - Personal residence trusts.
- § 25.2702-6 - Reduction in taxable gifts.
- § 25.2702-7 - Effective dates.
- § 25.2703-1 - Property subject to restrictive arrangements.
- § 25.2703-2 - Effective date.
- § 25.2704-1 - Lapse of certain rights.
- § 25.2704-2 - Transfers subject to applicable restrictions.
- § 25.2704-3 - Effective date.