GroundRules
← Search the law
Federal regulations · Through 2026-08-25 · Newer source version available

26 CFR 25.2512-0: -0 Table of contents.

Read at publisher ↗
Where this section sits in the code
  1. Title 26—Internal Revenue
  2. CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY
  3. SUBCHAPTER B—ESTATE AND GIFT TAXES
  4. PART 25—GIFT TAX; GIFTS MADE AFTER DECEMBER 31, 1954

This section lists the section headings that appear in the regulations in this part under section 2512.

25.2512-1 Valuation of property; in general.

25.2512-2 Stocks and bonds.

25.2512-3 Valuation of interests in businesses.

25.2512-4 Valuation of notes.

25.2512-5 Valuation of annuities, interests for life or a term of years, and remainder or reversionary interests.

25.2512-6 Valuation of certain life insurance and annuity contracts; valuation of shares in an open-end investment company.

25.2512-7 Effect of excise tax.

25.2512-8 Transfers for insufficient consideration.

Actuarial Tables Applicable Before June 1, 2023

25.2512-5A Valuation of annuities, interests for life or a term of years, and remainder or reversionary interests transferred before June 1, 2023.

Collected 2026-08-27T02:25:11Z. Source file · JSON

Browse this collection