26 U.S. Code 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.

 

LII has no control over and does not endorse any external Internet site that contains links to or references LII.