[Code of Federal Regulations]
[Title 26, Volume 14]
[Revised as of January 1, 2007]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR20.2031-0]

[Page 262]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
PART 20_ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 
1954--Table of Contents
 
Sec.  20.2031-0  Table of contents.

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

             Actuarial Tables Applicable Before May 1, 1999

Sec.  20.2031-7A Valuation 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, 1999.

[T.D. 8819, 64 FR 23211, Apr. 30, 1999, as amended by T.D. 8886, 65 FR 
36929, June 12, 2000]