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U.S. Code Title 26 Subtitle B Chapter 14

United States Code · Chapter

Chapter 14 — Special Valuation Rules

26 U.S.C. ch. ch14

  • § 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
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