26 CFR § 20.2031-0 - Table of contents.

This section lists the section headings and undesignated center headings that appear in the regulations in this part under section 2031.

20.2031-1 Definition of gross estate; valuation of property.

20.2031-2 Valuation of stocks and bonds.

20.2031-3 Valuation of interests in businesses.

20.2031-4 Valuation of notes.

20.2031-5 Valuation of cash on hand or on deposit.

20.2031-6 Valuation of household and personal effects.

20.2031-7 Valuation of annuities, interests for life or a term of years, and remainder or reversionary interests.

20.2031-8 Valuation of certain life insurance and annuity contracts; valuation of shares in an open-end investment company.

20.2031-9 Valuation of other property.

Actuarial Tables Applicable Before June 1, 2023

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.

[T.D. 9974, 88 FR 37439, June 7, 2023]