26 USC Ch. 14: Front Matter
From Title 26-INTERNAL REVENUE CODESubtitle B-Estate and Gift TaxesCHAPTER 14-SPECIAL VALUATION RULES
CHAPTER 14-SPECIAL VALUATION RULES
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.