26 CFR § 20.7520-4 - Transitional rules.

(a) Reliance. If the valuation date is after April 30, 1989, and before June 10, 1994, an executor can rely on Notice 89–24, 1989–1 C.B. 660, or Notice 89–60, 1989–1 C.B. 700 (See § 601.601(d)(2)(ii)(b) of this chapter), in valuing the transferred interest.

(b) Effective date. This section is effective as of May 1, 1989.