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United States Code (Last Updated: May 24, 2014) |
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Title 26. INTERNAL REVENUE CODE |
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SubTitle B. Estate and Gift Taxes |
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Chapter 14. SPECIAL VALUATION RULES |
| § 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 |