General Actuarial Valuations

1. CFR
2. ›
3. Title 26
4. ›
5. Chapter I
6. ›
7. Part 1
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9. Subject Group General Actuarial Valuations

Sections

• 1.7520-1
  § 1.7520-1 Valuation of annuities, unitrust interests, interests for life or terms of years, and remainder or reversionary interests.
• 1.7520-2
  § 1.7520-2 Valuation of charitable interests.
• 1.7520-3
  § 1.7520-3 Limitation on the application of section 7520.
• 1.7520-4
  § 1.7520-4 Transitional rules.
• 1.7701-1
  § 1.7701-1 Definitions; spouse, husband and wife, husband, wife, marriage.
• 1.7701(l)-0
  § 1.7701(l)-0 Table of contents.
• 1.7701(l)-1
  § 1.7701(l)-1 Conduit financing arrangements.
• 1.7701(l)-3
  § 1.7701(l)-3 Recharacterizing financing arrangements involving fast-pay stock.
• 1.7701(l)-4
  § 1.7701(l)-4 Rules regarding inversion transactions.
• 1.7702-0
  § 1.7702-0 Table of contents.
• 1.7702-2
  § 1.7702-2 Attained age of the insured under a life insurance contract.
• 1.7702B-1
  § 1.7702B-1 Consumer protection provisions.
• 1.7702B-2
  § 1.7702B-2 Special rules for pre-1997 long-term care insurance contracts.
• 1.7703-1
  § 1.7703-1 Determination of marital status.
• 1.7704-1
  § 1.7704-1 Publicly traded partnerships.
• 1.7704-2
  § 1.7704-2 Transition provisions.
• 1.7704-3
  § 1.7704-3 Qualifying income.
• 1.7704-4
  § 1.7704-4 Qualifying income—mineral and natural resources.
• 1.7872-1 - 1.7872-4
  §§ 1.7872-1-1.7872-4 [Reserved]
• 1.7872-5
  § 1.7872-5 Exempted loans.
• 1.7872-5T
  § 1.7872-5T Exempted loans (temporary).
• 1.7872-15
  § 1.7872-15 Split-dollar loans.
• 1.7872-16
  § 1.7872-16 Loans to an exchange facilitator under § 1.468B-6.
• 1.7874-1
  § 1.7874-1 Disregard of affiliate-owned stock.
• 1.7874-2
  § 1.7874-2 Surrogate foreign corporation.
• 1.7874-3
  § 1.7874-3 Substantial business activities.
• 1.7874-4
  § 1.7874-4 Disregard of certain stock related to the domestic entity acquisition.
• 1.7874-5
  § 1.7874-5 Effect of certain transfers of stock related to the acquisition.
• 1.7874-6
  § 1.7874-6 Stock transferred by members of the EAG.
• 1.7874-7
  § 1.7874-7 Disregard of certain stock attributable to passive assets.
• 1.7874-8
  § 1.7874-8 Disregard of certain stock attributable to serial acquisitions.
• 1.7874-9
  § 1.7874-9 Disregard of certain stock in third-country transactions.
• 1.7874-10
  § 1.7874-10 Disregard of certain distributions.
• 1.7874-11
  § 1.7874-11 Rules regarding inversion gain.
• 1.7874-12
  § 1.7874-12 Definitions.
• 1.9000-1
  § 1.9000-1 Statutory provisions.
• 1.9000-2
  § 1.9000-2 Effect of repeal in general.
• 1.9000-3
  § 1.9000-3 Requirement of statement showing increase in tax liability.
• 1.9000-4
  § 1.9000-4 Form and content of statement.
• 1.9000-5
  § 1.9000-5 Effect of filing statement.
• 1.9000-6
  § 1.9000-6 Provisions for the waiver of interest.
• 1.9000-7
  § 1.9000-7 Provisions for estimated tax.
• 1.9000-8
  § 1.9000-8 Extension of time for making certain payments.
• 1.9001
  § 1.9001 Statutory provisions; Retirement-Straight Line Adjustment Act of 1958.
• 1.9001-1
  § 1.9001-1 Change from retirement to straight-line method of computing depreciation.
• 1.9001-2
  § 1.9001-2 Basis adjustments for taxable years beginning on or after 1956 adjustment date.
• 1.9001-3
  § 1.9001-3 Basis adjustments for taxable years between changeover date and 1956 adjustment date.
• 1.9001-4
  § 1.9001-4 Adjustments required in computing excess-profits credit.
• 1.9002
  § 1.9002 Statutory provisions; Dealer Reserve Income Adjustment Act of 1960 (74 Stat. 124).
• 1.9002-1
  § 1.9002-1 Purpose, applicability, and definitions.
• 1.9002-2
  § 1.9002-2 Election to have the provisions of section 481 of the Internal Revenue Code of 1954 apply.
• 1.9002-3
  § 1.9002-3 Election to have the provisions of section 481 of the Internal Revenue Code of 1954 not apply.
• 1.9002-4
  § 1.9002-4 Election to pay net increase in tax in installments.
• 1.9002-5
  § 1.9002-5 Special rules relating to interest.
• 1.9002-6
  § 1.9002-6 Acquiring corporation.
• 1.9002-7
  § 1.9002-7 Statute of limitations.
• 1.9002-8
  § 1.9002-8 Manner of exercising elections.
• 1.9003
  § 1.9003 Statutory provisions; section 4 of the Act of September 14, 1960 (Pub. L. 86-781, 74 Stat. 1017).
• 1.9003-1
  § 1.9003-1 Election to have the provisions of section 613(c) (2) and (4) of the 1954 Code, as amended, apply for past years.
• 1.9003-2
  § 1.9003-2 Effect of election.
• 1.9003-3
  § 1.9003-3 Statutes of limitation.
• 1.9003-4
  § 1.9003-4 Manner of exercising election.
• 1.9003-5
  § 1.9003-5 Terms; applicability of other laws.
• 1.9004
  § 1.9004 Statutory provisions; the Act of September 26, 1961 (Pub. L. 87-312, 75 Stat. 674).
• 1.9004-1
  § 1.9004-1 Election relating to the determination of gross income from the property for taxable years beginning prior to 1961 in the case of certain clays and shale.
• 1.9004-2
  § 1.9004-2 Effect of election.
• 1.9004-3
  § 1.9004-3 Statutes of limitation.
• 1.9004-4
  § 1.9004-4 Manner of exercising election.
• 1.9004-5
  § 1.9004-5 Terms; applicability of other laws.
• 1.9005
  § 1.9005 Statutory provisions; section 2 of the Act of September 26, 1961 (Pub. L. 87-321, 75 Stat. 683).
• 1.9005-1
  § 1.9005-1 Election relating to the determination of gross income from the property for taxable years beginning prior to 1961 in the case of clay and quartzite used in making refractory products.
• 1.9005-2
  § 1.9005-2 Effect of election.
• 1.9005-3
  § 1.9005-3 Statutes of limitation.
• 1.9005-4
  § 1.9005-4 Manner of exercising election.
• 1.9005-5
  § 1.9005-5 Terms; applicability of other laws.