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Special Valuation Rules
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- 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