26 C.F.R. § 20.7520-4 Transitional rules.
Title 26 - Internal Revenue
(a) Reliance. If the valuation date is after April 30, 1989, and before June 10, 1994, an executor 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.
Title 26: Internal Revenue
PART 20—ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954
General Actuarial Valuations
§ 20.7520-4 Transitional rules.
