Sec. 20.2031-0 Table of contents.
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.
[T.D. 8540, 59 FR 30100-30179, June 10, 1994. Revised by T.D. 8819, 64 FR 23187-23229, Apr. 30, 1999, as amended by T.D. 8886, 64 FR 36907-36944, June 12, 2000. Revised by T.D. 9448, 74 FR 21438-21518, May 7, 2009; and amended by T.D. 9540, 76 FR 49570-49643, Aug. 10, 2011. Revised by T.D. 9974, 88 FR 37424-37466, June 7, 2023.]
