26 CFR 20.7520-4
§ 20.7520-4 Transitional rules.
United States · 26 CFR — Internal Revenue · Status: effective
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- Citation
- 26 CFR 20.7520-4, § 20.7520-4 Transitional rules, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/112716
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Full text
(a) Reliance. If the valuation date is after April 30, 1989, and before June 10, 1994, an executor can rely on Notice 89-24, 1989-1 C.B. 660, or Notice 89-60, 1989-1 C.B. 700 (See § 601.601(d)(2)(ii)(b) of this chapter), in valuing the transferred interest.
(b) Effective date. This section is effective as of May 1, 1989.
Legislative history
This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.