26 CFR 25.2512-0 - Table of contents.

Regulations last checked for updates: Oct 17, 2024

Title 26 - Internal Revenue last revised: Oct 10, 2024

§ 25.2512-0 - Table of contents.

This section lists the section headings that appear in the regulations in this part under section 2512.

25.2512-1 Valuation of property; in general.

25.2512-2 Stocks and bonds.

25.2512-3 Valuation of interests in businesses.

25.2512-4 Valuation of notes.

25.2512-5 Valuation of annuities, interests for life or a term of years, and remainder or reversionary interests.

25.2512-6 Valuation of certain life insurance and annuity contracts; valuation of shares in an open-end investment company.

25.2512-7 Effect of excise tax.

25.2512-8 Transfers for insufficient consideration.

Actuarial Tables Applicable Before June 1, 2023

25.2512-5A Valuation of annuities, interests for life or a term of years, and remainder or reversionary interests transferred before June 1, 2023.

[T.D. 9974, 88 FR 37451, June 7, 2023]

authority: 26 U.S.C. 7805.

source: T.D. 6334, 23 FR 8904, Nov. 15, 1958; 25 FR 14021, Dec. 31, 1960, unless otherwise noted.

cite as: 26 CFR 25.2512-0