CFR›Title 26›Chapter I›Part 20›Subject Group Actuarial Tables Applicable Before June 1, 2023 ContainsSection 20.2031-7ACorpusDaily eCFRDisplayed edition2026-04-15Last updated2026-04-15 Sections 20.2031-7A § 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. Next Credits Against Tax Credits Against Tax