Treasury Regulations (26 C.F.R.)
26 CFR § 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.
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]
Source: view the official text
In this part (40 sections)
- 25.0-1 · Introduction.
- 25.2207A-1 · Right of recovery of gift taxes in the case of certain…
- 25.2207A-2 · Effective date.
- 25.2501-1 · Imposition of tax.
- 25.2502-1 · Rate of tax.
- 25.2502-2 · Donor primarily liable for tax.
- 25.2503-1 · General definitions of “taxable gifts” and of “total amount…
- 25.2503-2 · Exclusions from gifts.
- 25.2503-3 · Future interests in property.
- 25.2503-4 · Transfer for the benefit of a minor.
- 25.2503-6 · Exclusion for certain qualified transfer for tuition or…
- 25.2504-1 · Taxable gifts for preceding calendar periods.
- 25.2504-2 · Determination of gifts for preceding calendar periods.
- 25.2505-0 · Table of contents.
- 25.2505-1 · Unified credit against gift tax; in general.
- 25.2505-2 · Gifts made by a surviving spouse having a DSUE amount…
- 25.2511-1 · Transfers in general.
- 25.2511-2 · Cessation of donor's dominion and control.
- 25.2511-3 · Transfers by nonresidents not citizens.
- 25.2512-0 · Table of contents.
- 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…
- 25.2512-6 · Valuation of certain life insurance and annuity contracts;…
- 25.2512-7 · Effect of excise tax.
- 25.2512-8 · Transfers for insufficient consideration.
- 25.2513-1 · Gifts by husband or wife to third party considered as made…
- 25.2513-2 · Manner and time of signifying consent.
- 25.2513-3 · Revocation of consent.
- 25.2513-4 · Joint and several liability for tax.
- 25.2514-1 · Transfers under power of appointment.
- 25.2514-2 · Powers of appointment created on or before October 21, 1942.
- 25.2514-3 · Powers of appointment created after October 21, 1942.
- 25.2515-1 · Tenancies by the entirety; in general.
- 25.2515-2 · Tenancies by the entirety; transfers treated as gifts;…
- 25.2515-3 · Termination of tenancy by the entirety; cases in which…
- 25.2515-4 · Termination of tenancy by entirety; cases in which none, or…
- 25.2516-1 · Certain property settlements.