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1995 U.S. Code
Title 26 - INTERNAL REVENUE CODE
CHAPTER 14 - SPECIAL VALUATION RULES
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- Sec. 2701 - Special valuation rules in case of transfers of certain interests in corporations or partnerships
- Sec. 2702 - Special valuation rules in case of transfers of interests in trusts
- Sec. 2703 - Certain rights and restrictions disregarded
- Sec. 2704 - Treatment of certain lapsing rights and restrictions
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