US Code Title 26 Chapter 14 Special Valuation Rules

§ 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

Last modified: October 26, 2015