View all text of Subjgrp 5 [§ 20.2031–0 - § 20.2046–1]

§ 20.2031–0 - Table of contents.

This section lists the section headings and undesignated center headings that appear in the regulations in this part under section 2031.

20.2031–1 Definition of gross estate; valuation of property. 20.2031–2 Valuation of stocks and bonds. 20.2031–3 Valuation of interests in businesses. 20.2031–4 Valuation of notes. 20.2031–5 Valuation of cash on hand or on deposit. 20.2031–6 Valuation of household and personal effects. 20.2031–7 Valuation of annuities, interests for life or a term of years, and remainder or reversionary interests. 20.2031–8 Valuation of certain life insurance and annuity contracts; valuation of shares in an open-end investment company. 20.2031–9 Valuation of other property. Actuarial Tables Applicable Before June 1, 2023 20.2031–7A Valuation of annuities, interests for life or a term of years, and remainder or reversionary interests for estates of decedents for which the valuation date of the gross estate is before June 1, 2023. [T.D. 9974, 88 FR 37439, June 7, 2023]