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CFR > Title 26 - Internal Revenue > CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY > SUBCHAPTER B—ESTATE AND GIFT TAXES (Parts 20–27) > PART 25—GIFT TAX; GIFTS MADE AFTER DECEMBER 31, 1954 > 25.2701-1—Special valuation rules in the case of transfers of certain interests in corporations and partnerships.
25.2701-1—Special valuation rules in the case of transfers of certain interests in corporations and partnerships.