US LAWS, STATUTES & CODES ON-LINE
US 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.