25.2512-0—Table of contents.
This section lists the section headings that appear in the regulations under section 2512.
§ 25.2512-1Valuation of property; in general.
§ 25.2512-2Stocks and bonds.
§ 25.2512-3Valuation of interests in businesses.
§ 25.2512-4Valuation of notes.
§ 25.2512-5Valuation of annuities, unitrust interests, interests for life or term of years, and remainder or reversionary interests.
§ 25.2512-5TValuation of annuities, unitrust interests, interests for life or term of years, and remainder or reversionary interests (temporary).
§ 25.2512-6Valuation of certain life insurance and annuity contracts; valuation of shares in an open-end investment company.
§ 25.2512-7Effect of excise tax.
§ 25.2512-8Transfers for insufficient consideration.
Actuarial Tables Applicable Before May 1, 2009
§ 25.2512-5AValuation of annuities, unitrust interests, interests for life or term of years, and remainder or reversionary interests transferred before May 1, 2009.