26 CFR Topic
Gross Estate
June 25, 2020
§
20.2041-2
Powers of appointment created on or before October 21, 1942
§
20.2031-8
Valuation of certain life insurance and annuity contracts; valuation of shares in an open-end investment company
§
20.2041-3
Powers of appointment created after October 21, 1942
§
20.2042-1
Proceeds of life insurance
§
20.2031-9
Valuation of other property
§
20.2032-1
Alternate valuation
§
20.2032-1T
Alternate valuation (temporary)
§
20.2032A-3
Material participation requirements for valuation of certain farm and closely-held business real property
§
20.2032A-4
Method of valuing farm real property
§
20.2032A-8
Election and agreement to have certain property valued under section 2032A for estate tax purposes
§
20.2040-1
Joint interests
§
20.2041-1
Powers of appointment; in general
§
20.2031-0
Table of contents
§
20.2031-1
Definition of gross estate; valuation of property
§
20.2031-2
Valuation of stocks and bonds
§
20.2031-3
Valuation of interests in businesses
§
20.2031-4
Valuation of notes
§
20.2031-5
Valuation of cash on hand or on deposit
§
20.2031-6
Valuation of household and personal effects
§
20.2031-7
Valuation of annuities, interests for life or term of years, and remainder or reversionary interests
§
20.2033-1
Property in which the decedent had an interest
§
20.2034-1
Dower or curtesy interests
§
20.2036-1
Transfers with retained life estate
§
20.2037-1
Transfers taking effect at death
§
20.2038-1
Revocable transfers
§
20.2039-1
Annuities
§
20.2039-1T
Limitations and repeal of estate tax exclusion for qualified plans and individual retirement plans (IRAs) (temporary)
§
20.2039-2
Annuities under “qualified plans” and section 403(b) annuity contracts
§
20.2039-3
Lump sum distributions under “qualified plans;” decedents dying after December 31, 1976, and before January 1, 1979
§
20.2039-4
Lump sum distributions from “qualified plans;” decedents dying after December 31, 1978
§
20.2039-5
Annuities under individual retirement plans
§
20.2043-1
Transfers for insufficient consideration
§
20.2044-1
Certain property for which marital deduction was previously allowed
§
20.2044-2
Effective dates
§
20.2045-1
Applicability to pre-existing transfers or interests
§
20.2046-1
Disclaimed property
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