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Treasury Regulations · 26 CFR

§ 20.7520-4. Transitional rules.

In effect eCFR current as of October 15, 2026

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 § 20.7520-4

At a glance

Read from the text and its source citation. Not part of the regulation.

Status
In the current eCFR
Source
T.D. 6296, 23 FR 4529, June 24, 1958; 25 FR 14021, Dec. 31, 1960, unless otherwise noted.
Issued under
26 U.S.C. § 7520
Length
61 words · about 1 min to read
(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.

Other regulations under § 7520

Where it sits in 26 CFR

  1. Subchapter B Estate and gift taxes
  2. Part 20 Estate tax; estates of decedents dying after august 16, 1954
  3. General Actuarial Valuations

Nearby sections