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.