Chapter 14. Special Valuation Rules

Index

• § 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