Sec. 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. 8540, 59 FR 30100-30179, June 10, 1994, as amended by T.D. 8819, 64 FR 23187-23229, Apr. 30, 1999; T.D. 8886, 64 FR 36907-36944, June 12, 2000. Revised by T.D. 9448, 74 FR 21438-21518, May 7, 2009; T.D. 9540, 76 FR 49570-49643, Aug. 10, 2011; T.D. 9974, 88 FR 37424-37466, June 7, 2023.]
