{"data":{"id":"us/26-cfr-1.7520-4","jurisdiction":"us","citation":"26 CFR 1.7520-4","heading":"-4 Transitional rules.","body":"(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.\n(b) Effective date. This section is effective as of May 1, 1989.","path":["Title 26—Internal Revenue","CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY","SUBCHAPTER A—INCOME TAX","PART 1—INCOME TAXES"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-26.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:25:11Z","sha256":"aba9f6711adf4ef6fef80ee3dbec1daaf81fb9bc733b0b88183c2ffeec16bfeb","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-1.7520-3","next":"us/26-cfr-1.7701-1"},"notice":"GroundRules: Original legal text. Not legal advice."}