26 CFR § 25.2512-0
Table of contents
June 25, 2020
This section lists the section headings that appear in the regulations under section 2512.
§25.2512-1 Valuation of property; in general.
§25.2512-2 Stocks and bonds.
§25.2512-3 Valuation of interests in businesses.
§25.2512-4 Valuation of notes.
§25.2512-5 Valuation of annuities, unitrust interests, interests for life or term of years, and remainder or reversionary interests.
§25.2512-6 Valuation of certain life insurance and annuity contracts; valuation of shares in an open-end investment company.
§25.2512-7 Effect of excise tax.
§25.2512-8 Transfers for insufficient consideration.
Actuarial Tables Applicable Before May 1, 2009
§25.2512-5A Valuation of annuities, unitrust interests, interests for life or term of years, and remainder or reversionary interests transferred before May 1, 2009.
[T.D. 9448, 74 FR 21512, May 7, 2009; T.D. 9540, 76 FR 49638, Aug. 10, 2011]
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