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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Valuation rule for gift tax changed to value determined under Schedule II, altering the statutory basis for taxable transfers.</h1> Amendment replaces the phrase referring to 'market value of the property at the date of the transfer' with a requirement that the value of the property on the date of transfer be determined in the manner laid down in Schedule II, thereby changing the statutory valuation basis for gift-tax assessment.

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