Sections
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20.2031-0
§ 20.2031-0 Table of contents. -
20.2031-1
§ 20.2031-1 Definition of gross estate; valuation of property. -
20.2031-2
§ 20.2031-2 Valuation of stocks and bonds. -
20.2031-3
§ 20.2031-3 Valuation of interests in businesses. -
20.2031-4
§ 20.2031-4 Valuation of notes. -
20.2031-5
§ 20.2031-5 Valuation of cash on hand or on deposit. -
20.2031-6
§ 20.2031-6 Valuation of household and personal effects. -
20.2031-7
§ 20.2031-7 Valuation of annuities, interests for life or term of years, and remainder or reversionary interests. -
20.2031-8
§ 20.2031-8 Valuation of certain life insurance and annuity contracts; valuation of shares in an open-end investment company. -
20.2031-9
§ 20.2031-9 Valuation of other property. -
20.2032-1
§ 20.2032-1 Alternate valuation. -
20.2032A-3
§ 20.2032A-3 Material participation requirements for valuation of certain farm and closely-held business real property. -
20.2032A-4
§ 20.2032A-4 Method of valuing farm real property. -
20.2032A-8
§ 20.2032A-8 Election and agreement to have certain property valued under section 2032A for estate tax purposes. -
20.2033-1
§ 20.2033-1 Property in which the decedent had an interest. -
20.2034-1
§ 20.2034-1 Dower or curtesy interests. -
20.2036-1
§ 20.2036-1 Transfers with retained life estate. -
20.2037-1
§ 20.2037-1 Transfers taking effect at death. -
20.2038-1
§ 20.2038-1 Revocable transfers. -
20.2039-1
§ 20.2039-1 Annuities. -
20.2039-1T
§ 20.2039-1T Limitations and repeal of estate tax exclusion for qualified plans and individual retirement plans (IRAs) (temporary). -
20.2039-2
§ 20.2039-2 Annuities under “qualified plans” and section 403(b) annuity contracts. -
20.2039-3
§ 20.2039-3 Lump sum distributions under “qualified plans;” decedents dying after December 31, 1976, and before January 1, 1979. -
20.2039-4
§ 20.2039-4 Lump sum distributions from “qualified plans;” decedents dying after December 31, 1978. -
20.2039-5
§ 20.2039-5 Annuities under individual retirement plans. -
20.2040-1
§ 20.2040-1 Joint interests. -
20.2041-1
§ 20.2041-1 Powers of appointment; in general. -
20.2041-2
§ 20.2041-2 Powers of appointment created on or before October 21, 1942. -
20.2041-3
§ 20.2041-3 Powers of appointment created after October 21, 1942. -
20.2042-1
§ 20.2042-1 Proceeds of life insurance. -
20.2043-1
§ 20.2043-1 Transfers for insufficient consideration. -
20.2044-1
§ 20.2044-1 Certain property for which marital deduction was previously allowed. -
20.2044-2
§ 20.2044-2 Effective dates. -
20.2045-1
§ 20.2045-1 Applicability to pre-existing transfers or interests. -
20.2046-1
§ 20.2046-1 Disclaimed property.