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rwb rule
  • Sec.  2701. Special valuation rules in case of transfers of certain interests in corporations or partnerships.
  • Sec.  2702. Special valuation rules in case of transfers of interests in trusts.
  • Sec.  2703. Certain rights and restrictions disregarded.
  • Sec.  2704. Treatment of certain lapsing rights and restrictions.
bwr rule

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(Last updated May 8, 2002)