§7520. Valuation tables — Inbound Citations

Citations to 26 U.S.C. § 7520 as a whole

• 26 U.S.C. § 664(d)(1)(D)

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  (D) the value (determined under section 7520) of such remainder interest is at least 10 percent of the initial net fair market value of all property placed in the trust.
• 26 U.S.C. § 664(d)(2)(D)

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  (D) with respect to each contribution of property to the trust, the value (determined under section 7520) of such remainder interest in such property is at least 10 percent of the net fair market value of such property as of the date such property is contributed to the trust.