C.F.R. » Title 26 » CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY › SUBCHAPTER B—ESTATE AND GIFT TAXES › PART 20—ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954

26 C.F.R. § 20.2031-0

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This section lists the section headings and undesignated center headings that appear in the regulations in this part under section 2031.

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 a term of years, and remainder or reversionary interests. 20.2031-8 Valuation of certain life insurance and annuity contracts; valuation of shares in an open-end investment company. 20.2031-9 Valuation of other property. Actuarial Tables Applicable Before June 1, 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 June 1, 2023.[T.D. 9974, 88 FR 37439, June 7, 2023]