[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: 26CFR20.2031-9]

[Page 290]
 
                       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.  20.2031-9  Valuation of other property.

    The valuation of any property not specifically described in 
Sec.  Sec.  20.2031-2 to 20.2031-8 is made in accordance with the general 
principles set forth in Sec.  20.2031-1. For example, a future interest 
in property not subject to valuation in accordance with the actuarial 
principles set forth in Sec.  20.2031-7 is to be valued in accordance 
with the general principles set forth in Sec.  20.2031-1.