Source: https://law.justia.com/codes/us/2012/title-26/subtitle-b/chapter-14/section-2702/
Timestamp: 2020-04-07 14:43:13
Document Index: 744204075

Matched Legal Cases: ['§ 2702', '§ 2001', '§ 2701', '§11602', '§1702', '§ 2702', '§2702']

SPECIAL VALUATION RULES - 26 U.S.C. § 2702 (2012) Special valuation rules in case of transfers of interests in trusts :: Title 26 - Internal Revenue Code :: 2012 US Code :: US Codes and Statutes :: US Law :: Justia
Justia US Law US Codes and Statutes US Code 2012 US Code Title 26 - Internal Revenue Code Subtitle B - Estate and Gift Taxes (§§ 2001 - 2801) Chapter 14 - SPECIAL VALUATION RULES (§§ 2701 - 2704) Section 2702 - Special valuation rules in case of transfers of interests in trusts
Section 2702 - Special valuation rules in case of transfers of interests in trusts
Sec. 2702 - Special valuation rules in case of transfers of interests in trusts
Source Credit Added Pub. L. 101-508, title XI, §11602(a), Nov. 5, 1990, 104 Stat. 1388-497; amended Pub. L. 104-188, title I, §1702(f)(11), Aug. 20, 1996, 110 Stat. 1872.
Statutes at Large References 104 Stat. 1388-497
110 Stat. 1872
SPECIAL VALUATION RULES - 26 U.S.C. § 2702 (2012)
§2702. Special valuation rules in case of transfers of interests in trusts (a) Valuation rules (1) In general
(2) Valuation of retained interests (A) In general
(3) Exceptions (A) In general