uscode.io
U.S. Code Title 26
Subtitle B
Chapter 14
Night Mode
Chapter 14: SPECIAL VALUATION RULES
Section 2701: Special valuation rules in case of transfers of certain interests in corporations or partnerships
Section 2702: Special valuation rules in case of transfers of interests in trusts
Section 2703: Certain rights and restrictions disregarded
Section 2704: Treatment of certain lapsing rights and restrictions