Title 26

SECTION 25.2512-0

25.2512-0 Table of contents.

§ 25.2512-0 Table of contents.

This section lists the section headings that appear in the regulations under section 2512.

§ 25.2512-1 Valuation of property; in general. § 25.2512-2 Stocks and bonds. § 25.2512-3 Valuation of interests in businesses. § 25.2512-4 Valuation of notes. § 25.2512-5 Valuation of annuities, unitrust interests, interests for life or term of years, and remainder or reversionary interests. § 25.2512-6 Valuation of certain life insurance and annuity contracts; valuation of shares in an open-end investment company. § 25.2512-7 Effect of excise tax. § 25.2512-8 Transfers for insufficient consideration. Actuarial Tables Applicable Before May 1, 2009 § 25.2512-5A Valuation of annuities, unitrust interests, interests for life or term of years, and remainder or reversionary interests transferred before May 1, 2009. [T.D. 9448, 74 FR 21512, May 7, 2009; T.D. 9540, 76 FR 49638, Aug. 10, 2011]

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