Treasury Regulations · 26 CFR
§ 1.7520-4. Transitional rules.
Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).
Regulation under 26 U.S.C. § 7520
Cite as 26 CFR § 1.7520-4
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Issued
- June 10, 1994 by T.D. 8540
- Issued under
- 26 U.S.C. § 7520
- Length
- 67 words · about 1 min to read
¶(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]
Amendment history
From the source citation at the end of the section, newest first. T.D. is a Treasury decision; FR is the Federal Register.
- Issued by T.D. 8540 (59 FR 30150)
Where it sits in 26 CFR
- Subchapter A Income tax
- Part 1 Income taxes
- General actuarial valuations
Nearby sections
- § 1.7520-1 Valuation of annuities, unitrust interests, interests for life or terms of years, and remainder or reversionary interests.
- § 1.7520-2 Valuation of charitable interests.
- § 1.7520-3 Limitation on the application of section 7520.
- § 1.7520-4 Transitional rules.
- § 1.7701-1 Definitions; spouse, husband and wife, husband, wife, marriage.
- § 1.7701(l)-0 Table of contents.
- § 1.7701(l)-1 Conduit financing arrangements.
- § 1.7701(l)-3 Recharacterizing financing arrangements involving fast-pay stock.