Treasury Regulations, Subchapter B, Sec. 25.2512-0
From TaxAlmanac
Sec. 25.2512-0 Table of contents
This section lists the section headings that appear in the regulations under section 2512.
§25.2512–1 Valuation of property; in general.
§25.2512–2 Stocks and bonds.
§25.2512–3 Valuation of interest in businesses.
§25.2512–4 Valuation of notes.
§25.2512–5 Valuation of annuities, unitrust interests, interests for life or 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 May 1, 1999
§25.2512–5A Valuation of annuities, unitrust interests, interests for life or term of years, and remainder or reversionary interests transferred before May 1, 1999.
[T.D. 8819, 64 FR 23223, Apr. 30, 1999, as amended by T.D. 8886, 65 FR 36940, June 12, 2000]
