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TITLE 26 > Subtitle B > CHAPTER 14

CHAPTER 14—SPECIAL VALUATION RULES

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  • § 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
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