CFR > Title 26 - Internal Revenue > CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY > SUBCHAPTER A—INCOME TAX (Parts 1–19) > PART 1—INCOME TAXES > 1.7520-4—Transitional rules.

1.7520-4—Transitional rules.

(a) Reliance. If the valuation date is after April 30, 1989, and before June 10, 1994, a taxpayer 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.

Code of Federal Regulations

[T.D. 8540, 59 FR 30150, June 10, 1994]