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2024 U.S. Code
Title 26 - Internal Revenue Code
Subtitle B - Estate and Gift Taxes
Chapter 14 - Special Valuation Rules
Table of Contents

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Table of Contents
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.

        
Publication Title United States Code, 2024 Edition, 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 2024
Laws In Effect As Of Date January 6, 2025
Positive Law No
Disposition standard
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