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General Actuarial Valuations

§ 20.7520-4 Transitional rules.

26 C.F.R. Part 20 — Estate Tax; Estates Of Decedents Dying After August 16, 1954 · 2026 edition · updated 2026-10-04 · United States

(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.

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▸Contents — 26 C.F.R. Part 20 — Estate Tax; Estates Of Decedents Dying After August 16, 1954
26 C.F.R. Part 20 — Estate Tax; Estates Of Decedents Dying After August 16, 1954

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