26 CFR § 25.2512-0 - Table of contents.

This section lists the section headings that appear in the regulations in this part 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, interests for life or a 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 June 1, 2023

25.2512-5A Valuation of annuities, interests for life or a term of years, and remainder or reversionary interests transferred before June 1, 2023.

[T.D. 9974, 88 FR 37451, June 7, 2023]