26 U.S. Code § 7520 - Valuation tables
This section shall not apply for purposes of part I of subchapter D of chapter 1 or any other provision specified in regulations.
The tables prescribed by the Secretary for purposes of subsection (a) shall contain valuation factors for a series of interest rate categories.
The Secretary shall revise the initial tables prescribed for purposes of subsection (a) to take into account the most recent mortality experience available as of the time of such revision. Such tables shall be revised not less frequently than once each 10 years to take into account the most recent mortality experience available as of the time of the revision.
For purposes of this section, the term “valuation date” means the date as of which the valuation is made.
For purposes of this section, the term “tables” includes formulas.
Another section 7520 was renumbered section 7521 of this title.
2014—Subsec. (c)(2), (3). Pub. L. 113–295 redesignated par. (3) as (2), substituted “The Secretary” for “Not later than December 31, 1989, the Secretary” and struck out “thereafter” after “once each 10 years”, and struck out former par. (2). Prior to amendment, text of par. (2) read as follows: “Not later than the day 3 months after the date of the enactment of this section, the Secretary shall prescribe initial tables for purposes of subsection (a). Such tables may be based on the same mortality experience as used for purposes of section 2031 on the date of the enactment of this section.”
Written determinations for this section
These documents, sometimes referred to as "Private Letter Rulings", are taken from the IRS Written Determinations page; the IRS also publishes a fuller explanation of what they are and what they mean. The collection is updated (at our end) daily. It appears that the IRS updates their listing every Friday.
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- Extension of Time for Making Certain Elections : 2015-05-01
- Election In the Case of Charitable Transfers : 2015-05-01
- Definition of Self-Dealing : 2010-04-23
- Disqualified Person : 2010-04-23
- Split-Interest Trusts : 2010-04-23
- Valuation Tables : 2010-04-23
- Value of Contribution : 2008-11-21
- Valuation Tables : 2008-11-21
- Charitable Gifts : 2008-11-21
- Exceptions : 2005-12-23
- Valuation of Life Estate : 2005-12-23
- Excise Taxes on Acts of Self-Dealing : 2003-04-04
- Valuation Tables : 2003-04-04
- Special Valuation Rules for Transfers in Trust : 2000-07-28
- Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners : 2000-07-28
- Valuation Tables : 2000-07-28
- Exceptions : 1999-04-30
- Valuation of Interest Transferred : 1999-04-30
- Exceptions : 1999-03-05
- Valuation of Annuity Interest : 1999-03-05
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