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Electronic Code of Federal Regulations

e-CFR data is current as of June 4, 2020

Title 26Chapter ISubchapter APart 1 → §1.7520-4


Title 26: Internal Revenue
PART 1—INCOME TAXES (CONTINUED)


§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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