SPECIAL VALUATION RULES
- Section 25.2701-0 - Table of contents
- Section 25.2701-1 - Special valuation rules in the case of transfers of certain interests in corporations and partnerships
- Section 25.2701-2 - Special valuation rules for applicable retained interests
- Section 25.2701-3 - Determination of amount of gift
- Section 25.2701-4 - Accumulated qualified payments
- Section 25.2701-5 - Adjustments to mitigate double taxation
- Section 25.2701-6 - Indirect holding of interests
- Section 25.2701-7 - Separate interests
- Section 25.2701-8 - Effective dates
- Section 25.2702-0 - Table of contents
- Section 25.2702-1 - Special valuation rules in the case of transfers of interests in trust
- Section 25.2702-2 - Definitions and valuation rules
- Section 25.2702-3 - Qualified interests
- Section 25.2702-4 - Certain property treated as held in trust
- Section 25.2702-5 - Personal residence trusts
- Section 25.2702-6 - Reduction in taxable gifts
- Section 25.2702-7 - Effective dates
- Section 25.2703-1 - Property subject to restrictive arrangements
- Section 25.2703-2 - Effective date
- Section 25.2704-1 - Lapse of certain rights
- Section 25.2704-2 - Transfers subject to applicable restrictions
- Section 25.2704-3 - Effective date