GroundRules
26 CFR 20.2031-0: -0 Table of contents.
Where this section sits in the code
- Title 26—Internal Revenue
- 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
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.
Collected 2026-08-27T02:25:11Z. Source file · JSON