Govregs
U.S. Code Regulations Constitution Journal Apps
  1. U.S. Code
    All Titles
  2. title 26
    INTERNAL REVENUE CODE
  3. subtitle B
    Estate and Gift Taxes
  4. chapter 14
    SPECIAL VALUATION RULES

Chapter 14. SPECIAL VALUATION RULES

  • § 2701 - Special valuation rules in case of transfers of certain interests in corporations or partnerships
  • § 2702 - Special valuation rules in case of transfers of interests in trusts
  • § 2703 - Certain rights and restrictions disregarded
  • § 2704 - Treatment of certain lapsing rights and restrictions
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