26 C.F.R. § 1.7520-4 Transitional rules.
Title 26 - Internal Revenue
(a) Reliance. If the valuation date is after April 30, 1989, and before June 10, 1994, a taxpayer can rely on Notice 89–24, 1989–1 C.B. 660, or Notice 89–60, 1989–1 C.B. 700 (See §601.601(d)(2)(ii)(b) of this chapter), in valuing the transferred interest. (b) Effective date. This section is effective as of May 1, 1989. [T.D. 8540, 59 FR 30150, June 10, 1994]
Title 26: Internal Revenue
PART 1—INCOME TAXES
general actuarial valuations
§ 1.7520-4 Transitional rules.