Treasury Regulations (26 C.F.R.)
26 CFR § 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.
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]
Source: view the official text
In this part (40 sections)
- 20.2010-2 · Portability provisions applicable to estate of a decedent…
- 20.2010-3 · Portability provisions applicable to the surviving spouse's…
- 20.2011-1 · Credit for State death taxes.
- 20.2011-2 · Limitation on credit if a deduction for State death taxes…
- 20.2012-1 · Credit for gift tax.
- 20.2013-1 · Credit for tax on prior transfers.
- 20.2013-2 · “First limitation”.
- 20.2013-3 · “Second limitation”.
- 20.2013-4 · Valuation of property transferred.
- 20.2013-5 · “Property” and “transfer” defined.
- 20.2013-6 · Examples.
- 20.2014-1 · Credit for foreign death taxes.
- 20.2014-2 · “First limitation”.
- 20.2014-3 · “Second limitation”.
- 20.2014-4 · Application of credit in cases involving a death tax…
- 20.2014-5 · Proof of credit.
- 20.2014-6 · Period of limitations on credit.
- 20.2014-7 · Limitation on credit if a deduction for foreign death taxes…
- 20.2015-1 · Credit for death taxes on remainders.
- 20.2016-1 · Recovery of death taxes claimed as credit.
- 20.2031-0 · Table of contents.
- 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 term of…
- 20.2031-8 · Valuation of certain life insurance and annuity contracts;…
- 20.2031-9 · Valuation of other property.
- 20.2032-1 · Alternate valuation.
- 20.2032A-3 · Material participation requirements for valuation of…
- 20.2032A-4 · Method of valuing farm real property.
- 20.2032A-8 · Election and agreement to have certain property valued…
- 20.2033-1 · Property in which the decedent had an interest.
- 20.2034-1 · Dower or curtesy interests.
- 20.2036-1 · Transfers with retained life estate.
- 20.2037-1 · Transfers taking effect at death.
- 20.2038-1 · Revocable transfers.
- 20.2039-1 · Annuities.