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]