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.
Questions or comments regarding this service? Contact the
GPO Access User Support Team by Internet e-mail at
gpoaccess@gpo.gov ;
by telephone at 1-202-512-1530 or 1-888-293-6498;
or by fax at 1-202-512-1262.