Implements § 7520Open in workspace
Reg. § 1.7520-4 Transitional rules.
26 CFR § 1.7520-4eCFR, current through 2026-07-14
(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 ), 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]
Source: decipher.legal/cfr/26/1.7520-4 · Treasury Regulations (26 CFR), eCFR data as of 2026-07-14