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United States Code
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Title 26 — Internal Revenue Code
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Subtitle B — Estate and Gift Taxes
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Chapter 14 — Special Valuation Rules
‹
Ch. 13
Tax on Generation-Skipping Transfers
Ch. 15
Gifts and Bequests from Expatriates
›
Chapter 14 — Special Valuation Rules
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§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
‹
Ch. 13
Tax on Generation-Skipping Transfers
Ch. 15
Gifts and Bequests from Expatriates
›
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