26 CFR Topic
Special Valuation Rules
June 25, 2020
§
25.2701-8
Effective dates
§
25.2701-0
Table of contents
§
25.2701-1
Special valuation rules in the case of transfers of certain interests in corporations and partnerships
§
25.2701-2
Special valuation rules for applicable retained interests
§
25.2701-3
Determination of amount of gift
§
25.2701-4
Accumulated qualified payments
§
25.2701-5
Adjustments to mitigate double taxation
§
25.2701-6
Indirect holding of interests
§
25.2701-7
Separate interests
§
25.2702-0
Table of contents
§
25.2702-1
Special valuation rules in the case of transfers of interests in trust
§
25.2702-2
Definitions and valuation rules
§
25.2702-3
Qualified interests
§
25.2702-4
Certain property treated as held in trust
§
25.2702-5
Personal residence trusts
§
25.2702-6
Reduction in taxable gifts
§
25.2702-7
Effective dates
§
25.2703-1
Property subject to restrictive arrangements
§
25.2703-2
Effective date
§
25.2704-1
Lapse of certain rights
§
25.2704-2
Transfers subject to applicable restrictions
§
25.2704-3
Effective date
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