StacksVerified U.S. regulatory reference

26 CFR §1.7520-4

Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗
  1. (a)Reliance. If the valuation date is after April 30, 1989, and before June 10, 1994, a taxpayer can rely on Notice 89-24, 1989-1 C.B. 660, or Notice 89-60, 1989-1 C.B. 700 (See § 601.601(d)(2)(ii)(b) of this chapter), in valuing the transferred interest.
  2. (b)Effective date. This section is effective as of May 1, 1989.