SPECIAL VALUATION RULES
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united states code
TITLE 26 - US CODE - CHAPTER 14 - SPECIAL VALUATION RULES
26 USC 2701 - Special valuation rules in case of transfers of certain interests in corporations or partnerships
26 USC 2702 - Special valuation rules in case of transfers of interests in trusts
26 USC 2703 - Certain rights and restrictions disregarded
26 USC 2704 - Treatment of certain lapsing rights and restrictions
‹ 26 USC 2664 - Termination
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26 USC 2701 - Special valuation rules in case of transfers of certain interests in corporations or partnerships ›
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