---
kind: "unit"
title: "26"
title_heading: "Internal Revenue Code"
key: "stB/ch14"
level: "chapter"
label: "Chapter 14"
heading: "Special Valuation Rules"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/stB-ch14"
sections_count: 4
---

# Chapter 14 — Special Valuation Rules

Title 26 — Internal Revenue Code › Subtitle B — Estate and Gift Taxes

## Sections

- [§2701. Special valuation rules in case of transfers of certain interests in corporations or partnerships](/usc/26/2701.md)
- [§2702. Special valuation rules in case of transfers of interests in trusts](/usc/26/2702.md)
- [§2703. Certain rights and restrictions disregarded](/usc/26/2703.md)
- [§2704. Treatment of certain lapsing rights and restrictions](/usc/26/2704.md)