There is a newer version of the US Code
1998 US Code
Title 26 - INTERNAL REVENUE CODE
CHAPTER 14 - SPECIAL VALUATION RULES
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Publication Title | United States Code, 1994 Edition, Supplement 4, 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 CHAPTER 14 - SPECIAL VALUATION RULES |
Contains | sections 2701 to 2704 |
Date | 1998 |
Laws in Effect as of Date | January 5, 1999 |
Positive Law | No |
Disposition | standard |
- 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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