View all text of Chapter 77 [§ 7501 - § 7530]
§ 7517. Furnishing on request of statement explaining estate or gift valuation
(a) General rule
(b) Contents of statement
A statement required to be furnished under subsection (a) with respect to the value of an item of property shall—
(1) explain the basis on which the valuation was determined or proposed,
(2) set forth any computation used in arriving at such value, and
(3) contain a copy of any expert appraisal made by or for the Secretary.
(c) Effect of statement
(Added Pub. L. 94–455, title XX, § 2008(a)(1), Oct. 4, 1976, 90 Stat. 1891.)