This section lists the section headings and undesignated center headings that appear in the regulations under section 2031.
§ 20.2031-1Definition of gross estate; valuation of property.
§ 20.2031-2Valuation of stocks and bonds.
§ 20.2031-3Valuation of interests in businesses.
§ 20.2031-4Valuation of notes.
§ 20.2031-5Valuation of cash on hand or on deposit.
§ 20.2031-6Valuation of household and personal effects.
§ 20.2031-7Valuation of annuities, interests for life or term of years, and remainder or reversionary interests.
§ 20.2031-8Valuation of certain life insurance and annuity contracts; valuation of shares in an open-end investment company.
§ 20.2031-9Valuation of other property.
Actuarial Tables Applicable Before May 1, 2009
§ 20.2031-7AValuation of annuities, interests for life or term of years, and remainder or reversionary interests for estates of decedents for which the valuation date of the gross estate is before May 1, 2009.