There is a newer version
of
this Chapter
2016 US Code
Title 26 - Internal Revenue Code
Subtitle B - Estate and Gift Taxes
Chapter 14 - Special Valuation Rules
United States Code, 2012 Edition, Supplement 4, Title 26 - INTERNAL REVENUE CODE |
Bills and Statutes |
United States Code |
Y 1.2/5: |
Title 26 - INTERNAL REVENUE CODE Subtitle B - Estate and Gift Taxes CHAPTER 14 - SPECIAL VALUATION RULES |
sections 2701 to 2704 |
2016 |
January 6, 2017 |
No |
standard |
- Table of Contents
- 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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