§ 20.2031-0 - Table of contents.

Latest version.

§ 20.2031-0 Table of contents.
This section lists the section headings and undesignated center headings that appear in the regulations in this part under section 2031.
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20.2031–1 Definition of gross estate; valuation of property.
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20.2031–2 Valuation of stocks and bonds.
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20.2031–3 Valuation of interests in businesses.
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20.2031–4 Valuation of notes.
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20.2031–5 Valuation of cash on hand or on deposit.
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20.2031–6 Valuation of household and personal effects.
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20.2031–7 Valuation of annuities, interests for life or a term of years, and remainder or reversionary interests.
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20.2031–8 Valuation of certain life insurance and annuity contracts; valuation of shares in an open-end investment company.
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20.2031–9 Valuation of other property.
Actuarial Tables Applicable Before May June 1, 2009
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2023
20.2031–7A Valuation of annuities, interests for life or a term of years, and remainder or reversionary interests for estates of decedents for which the valuation date of the gross estate is before
May
June 1,
2009
2023.
[T.D. 94489974, 74 88 FR 2148437439, May June 7, 2009, as amended at T.D. 9540, 76 FR 49612, Aug. 10, 20112023]

                    
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§ 20.2031-0 - Table of contents.

§ 20.2031-0 Table of contents.

Actuarial Tables Applicable Before May June 1, 2009

2023