26 CFR Topic
General Actuarial Valuations
June 25, 2020
§
20.7520-1
Valuation of annuities, unitrust interests, interests for life or terms of years, and remainder or reversionary interests
§
20.7520-2
Valuation of charitable interests
§
20.7520-3
Limitation on the application of section 7520
§
20.7520-4
Transitional rules
§
20.7701-1
Tax return preparer
§
20.7701-2
Definitions; spouse, husband and wife, husband, wife, marriage
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