Sections
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20.7520-1
§ 20.7520-1 Valuation of annuities, unitrust interests, interests for life or terms of years, and remainder or reversionary interests. -
20.7520-2
§ 20.7520-2 Valuation of charitable interests. -
20.7520-3
§ 20.7520-3 Limitation on the application of section 7520. -
20.7520-4
§ 20.7520-4 Transitional rules. -
20.7701-1
§ 20.7701-1 Tax return preparer. -
20.7701-2
§ 20.7701-2 Definitions; spouse, husband and wife, husband, wife, marriage.