There is a newer version of the US Code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)
View MetadataMetadata
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 |
Contains | sections 2701 to 2704 |
Date | 2011 |
Laws in Effect as of Date | January 3, 2012 |
Positive Law | No |
Disposition | standard |
- Table Of Contents
- Section 2701 - Special valuation rules in case of transfers of certain interests in corporations or partnerships
- Section 2702 - Special valuation rules in case of transfers of interests in trusts
- Section 2703 - Certain rights and restrictions disregarded
- Section 2704 - Treatment of certain lapsing rights and restrictions
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