Public Law 119-93 (05/19/2026)

Chapter 14 Special Valuation Rules

Browse 0 units and 4 sections in Chapter 14 Special Valuation Rules of Title 26.

Sections in Chapter 14

§ 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