26 USC 2701
§ 2701 - Special valuation rules in case of transfers of certain interests in corporations or partnerships
- § 2701 - Special valuation rules in case of transfers of certain interests in corporations or partnerships
- CHAPTER 14— SPECIAL VALUATION RULES
- Notes
- Editorial Notes
- Amendments
- Statutory Notes and Related Subsidiaries
- Effective Date of 1996 Amendment
- Effective Date
- Time for Election Under Subsection (c)(3)(C)(i)
- Study of Methods Used To Distort Valuation of Property for Purposes of Estate and Gift Tax
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