{"data":{"id":"us/26-cfr-20.2031-9","jurisdiction":"us","citation":"26 CFR 20.2031-9","heading":"-9 Valuation of other property.","body":"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.","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":"0747d64f1a39fffdb1c664261199e1e7e020db5929258e591e4c390daabebe7b","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-20.2031-8","next":"us/26-cfr-20.2032-1"},"notice":"GroundRules: Original legal text. Not legal advice."}