SPECIAL VALUATION RULES

  1. Law
  2. USC 26
  3. Internal Revenue Code
  4. Estate and Gift Taxes
  5. SPECIAL VALUATION RULES

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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