Note: Click on the following link to search the United States Code: http://uscode.house.gov/search/criteria.shtml. Then, copy the Title and the Section of the U.S. Code cite within the parenthetical (below) into the Title and Section search fields. For example, for "Section 2701" use "26USC2701" by entering "26" for the Title and "2701" for the section.
Section 2701 (26USC2701): Special valuation rules in case of transfers of certain interests in corporations or partnerships
Section 2702 (26USC2702): Special valuation rules in case of transfers of interests in trusts
Section 2703 (26USC2703): Certain rights and restrictions disregarded
Section 2704 (26USC2704): Treatment of certain lapsing rights and restrictions