There is a newer version of the US Code
2011 US Code
Title 26 - Internal Revenue Code
Subtitle B - Estate and Gift Taxes (§§ 2001 - 2801)
Chapter 14 - SPECIAL VALUATION RULES (§§ 2701 - 2704)
Table Of Contents
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| Publication Title | United States Code, 2006 Edition, Supplement 5, Title 26 - INTERNAL REVENUE CODE |
| Category | Bills and Statutes |
| Collection | United States Code |
| SuDoc Class Number | Y 1.2/5: |
| Contained Within | Title 26 - INTERNAL REVENUE CODE Subtitle B - Estate and Gift Taxes CHAPTER 14 - SPECIAL VALUATION RULES Table Of Contents |
| Date | 2011 |
| Laws in Effect as of Date | January 3, 2012 |
| Positive Law | No |
| Disposition | standard |
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| Sec. | |
| 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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