Laws: Cases and Codes : U.S. Code : Title 26
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U.S. Code as of:
01/19/04
Chapter 14 - Notes
Sec.
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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