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U.S Code last checked for updates: May 16, 2025
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Title 26
Subtitle B
Chapter 14
§ 2701. Special valuation rules in case of transfers of certain interests in corporations or partnerships
§ 2702. Special valuation rules in case of transfers of interests in trusts
§ 2703. Certain rights and restrictions disregarded
§ 2704. Treatment of certain lapsing rights and restrictions
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