Code of Federal Regulations · Section
§ 20.7520-4 — -4 Transitional Rules
26 C.F.R. § 20.7520-4
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(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.
Authorizing Statute
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Extension of time for filing returns26 U.S.C. § 6081
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Valuation tables26 U.S.C. § 7520
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Mode or time of collection26 U.S.C. § 6302
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Imposition and rate of tax26 U.S.C. § 2001
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Unified credit against estate tax26 U.S.C. § 2010
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Information returns of tax return preparers26 U.S.C. § 6060
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Rules and regulations26 U.S.C. § 7805
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Identifying numbers26 U.S.C. § 6109