26 C.F.R. § 1.7520-4. - § 1.7520-4 Transitional Rules.

Current as of January 1, 1970

Section 1.7520-4 - § 1.7520-4 Transitional Rules.Section 1.7520-4 - § 1.7520-4 Transitional Rules.

Section 1.7520-3 - § 1.7520-3 Limitation on the Application of Section 7520.Section 1.7701-1 - § 1.7701-1 Definitions; Spouse, Husband and Wife, Husband, Wife, Marriage.

§ 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.

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

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