Title 26, Chapter 14
Internal Revenue Code — 4 sections
- § 2701 Section 2701 - Special valuation rules in case of transfers of certain interests in corporations or partnerships
- § 2702 Section 2702 - Special valuation rules in case of transfers of interests in trusts
- § 2703 Section 2703 - Certain rights and restrictions disregarded
- § 2704 Section 2704 - Treatment of certain lapsing rights and restrictions