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U.S. Code
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TITLE 26 - INTERNAL REVENUE...
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Subtitle B—Estate and Gift ...
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CHAPTER 14—SPECIAL VALUATION RULES (§§ 2701 – 2...
CHAPTER 14—SPECIAL VALUATION RULES (§§ 2701 – 2704)
§ 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