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26 U.S.C. § 2703

Certain rights and restrictions disregarded

United States · Title 26 — INTERNAL REVENUE CODE · Status: effective

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26 U.S.C. § 2703, Certain rights and restrictions disregarded, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/463269
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Full text

For purposes of this subtitle, the value of any property shall be determined without regard to— Subsection (a) shall not apply to any option, agreement, right, or restriction which meets each of the following requirements:

Legislative history

The public laws that enacted or amended this section. Tallies are for the whole bill as it passed each chamber — often an omnibus covering far more than this provision — not a vote on this section alone.