Special Valuation Rules

1. CFR
2. ›
3. Title 26
4. ›
5. Chapter I
6. ›
7. Part 25
8. ›
9. Subject Group Special Valuation Rules

Sections

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