Subjgrp 20. General Actuarial Valuations
- § 25.7520-1 - Valuation of annuities, unitrust interests, interests for life or terms of years, and remainder or reversionary interests.
- § 25.7520-2 - Valuation of charitable interests.
- § 25.7520-3 - Limitation on the application of section 7520.
- § 25.7520-4 - Transitional rules.
- § 25.7701-1 - Tax return preparer.
- § 25.7701-2 - Definitions; spouse, husband and wife, husband, wife, marriage.