{"data":{"id":"us/26-cfr-20.7520-4","jurisdiction":"us","citation":"26 CFR 20.7520-4","heading":"-4 Transitional rules.","body":"(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.\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 B—ESTATE AND GIFT TAXES","PART 20—ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954"],"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":"49f32eddc06e549fbbe2bd666f4baa7c434e341c8f7504686c94fe60254938a7","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-20.7520-3","next":"us/26-cfr-20.7701-1"},"notice":"GroundRules: Original legal text. Not legal advice."}