View all text of Subchapter C [§ 2621 - § 2624]
§ 2624. Valuation
(a) General rule
(b) Alternate valuation and special use valuation elections apply to certain direct skips
(c) Alternate valuation election permitted in the case of taxable terminations occurring at death
(d) Reduction for consideration provided by transferee
(Added Pub. L. 99–514, title XIV, § 1431(a), Oct. 22, 1986, 100 Stat. 2721.)