The following list shows all sections of chapter 14 (SPECIAL VALUATION RULES) of subtitle B (Estate and Gift Taxes (§§ 2001-2801)) of the Internal Revenue Code of 1986 (Title 26 of the United States Code). Tap a section to view its text.
|I.R.C. 2701||Special valuation rules in case of transfers of certain interests in corporations or partnerships|
|I.R.C. 2702||Special valuation rules in case of transfers of interests in trusts|
|I.R.C. 2703||Certain rights and restrictions disregarded|
|I.R.C. 2704||Treatment of certain lapsing rights and restrictions|
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