{"data":{"id":"us/26-cfr-20.2031-0","jurisdiction":"us","citation":"26 CFR 20.2031-0","heading":"-0 Table of contents.","body":"This section lists the section headings and undesignated center headings that appear in the regulations in this part under section 2031.\n20.2031-1 Definition of gross estate; valuation of property.\n20.2031-2 Valuation of stocks and bonds.\n20.2031-3 Valuation of interests in businesses.\n20.2031-4 Valuation of notes.\n20.2031-5 Valuation of cash on hand or on deposit.\n20.2031-6 Valuation of household and personal effects.\n20.2031-7 Valuation of annuities, interests for life or a term of years, and remainder or reversionary interests.\n20.2031-8 Valuation of certain life insurance and annuity contracts; valuation of shares in an open-end investment company.\n20.2031-9 Valuation of other property.\nActuarial Tables Applicable Before June 1, 2023\n20.2031-7A 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.","path":["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"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-26.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:25:11Z","sha256":"7ca91ab016b974e7458398805713e04a6efd90594a37150e42c7e0352ea65cfc","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-20.2016-1","next":"us/26-cfr-20.2031-1"},"notice":"GroundRules: Original legal text. Not legal advice."}