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Code of Federal Regulations (Last Updated: July 5, 2024) |
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Title 26 - Internal Revenue |
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Chapter I - Internal Revenue Service, Department of the Treasury |
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SubChapter B - Estate and Gift Taxes |
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Part 20 - Estate Tax; Estates of Decedents Dying After August 16, 1954 |
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General Actuarial Valuations |
§ 20.7520-4 - Transitional rules.
Latest version.
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§ 20.7520-4 Transitional rules.
(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.