Special Valuation Rules

Special Valuation Rules

In Legislation

Special Valuation Rules in the U.S. Code: Title 26, Subtitle B, Chapter 14

The current, permanent, in-force federal laws regulating special valuation rules are compiled in the United States Code under Title 26, Subtitle B, Chapter 14. It constitutes “prima facie” evidence of statutes relating to Estate and Gift Taxes (including special valuation rules) of the United States. The readers can further narrow their legal research on the topic by chapter and subchapter.