26 U.S.C. § 2703
Current through P.L. 118-107 (published on www.congress.gov on 11/21/2024)
For purposes of this subtitle, the value of any property shall be determined without regard to-
Subsection (a) shall not apply to any option, agreement, right, or restriction which meets each of the following requirements:
26 U.S.C. § 2703
- transaction
- The term "transaction" includes a series of transactions.