{"data":{"id":"us/26-cfr-25.2512-0","jurisdiction":"us","citation":"26 CFR 25.2512-0","heading":"-0 Table of contents.","body":"This section lists the section headings that appear in the regulations in this part under section 2512.\n25.2512-1 Valuation of property; in general.\n25.2512-2 Stocks and bonds.\n25.2512-3 Valuation of interests in businesses.\n25.2512-4 Valuation of notes.\n25.2512-5 Valuation of annuities, interests for life or a term of years, and remainder or reversionary interests.\n25.2512-6 Valuation of certain life insurance and annuity contracts; valuation of shares in an open-end investment company.\n25.2512-7 Effect of excise tax.\n25.2512-8 Transfers for insufficient consideration.\nActuarial Tables Applicable Before June 1, 2023\n25.2512-5A Valuation of annuities, interests for life or a term of years, and remainder or reversionary interests transferred 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 25—GIFT TAX; GIFTS MADE AFTER DECEMBER 31, 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":"05fe2702b011a5712c8c7619c2741340d6feee08d0ca841552ef5d74b4dfd12f","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-25.2511-3","next":"us/26-cfr-25.2512-1"},"notice":"GroundRules: Original legal text. Not legal advice."}