The Library · 26 U.S.C. § 2702

IRC § 2702: Special valuation rules for interests in trusts

Retained-interest rules behind GRATs and qualified personal residence trusts.

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26 U.S.C. § 2702

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2024 main edition. U.S. Code, 2024 main edition, as published by the Government Publishing Office. It does not reflect laws enacted after that edition, including Pub. L. 119-21 (4 July 2025). For the current text, see uscode.house.gov.

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26 U.S.C. § 2702 (2024 main edition), copy retrieved 2026-10-21, SHA-256 710ebdaa766c2e58a3c8ae4fb0536a4d8a6c901c431ee05e9228ba1cc1ddd50b, paretoalphasystems.com/library/irc-2702

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IRC § 2702: Special valuation rules for interests in trusts

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