26 C.F.R. § 20.2031-9
Valuation of other property
The valuation of any property not specifically described in §§ 20.2031-2 to 20.2031-8 is made in accordance with the general principles set forth in § 20.2031-1. For example, a future interest in property not subject to valuation in accordance with the actuarial principles set forth in § 20.2031-7 is to be valued in accordance with the general principles set forth in § 20.2031-1.
Notes of Decisions
Cited in 3
cases, 1970–2001 · leading case: Est. of Fried v. Comm'r, 54 T.C. 805 (Tax Ct. 1970).
Est. of Fried v. Comm'r, 54 T.C. 805 (Tax Ct. 1970). “) For example, if the decedent's reversionary interest was subject to an outstanding life estate in his wife, his interest is valued according to the actuarial rules set forth in § 20.”
Est. of Gladys J. Cook v. Comm'r, 2001 T.C. Memo. 170 (Tax Ct. 2001). “Where the property is subject to valuation using general principles, the value of property includable in the gross estate is its fair market value.”
Est. of Biagioni v. Comm'r, 42 T.C.M. 1663 (Tax Ct. 1981). “; see sec. 20.2031-9 , Estate Tax Regs. The petitioner bears the burden of proving the Commissioner's determination to have been erroneous.”
Annotations are extracted automatically from the opinions in the
Syfert caselaw corpus and ranked by authority, recency, and
treatment. Dots show Syfertize treatment of the citing case itself.