CFR›Title 26›Chapter I›Part 25›Subject Group Gift Tax ContainsSection 25.0-1CorpusDaily eCFRDisplayed edition2026-04-15Last updated2026-04-15 Sections 25.0-1 § 25.0-1 Introduction. Previous General Actuarial Valuations General Actuarial Valuations Next Procedure and Administration Procedure and Administration