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Electronic Code of Federal Regulations

e-CFR data is current as of June 3, 2020

Title 26Chapter ISubchapter BPart 25 → §25.2512-0


Title 26: Internal Revenue
PART 25—GIFT TAX; GIFTS MADE AFTER DECEMBER 31, 1954


§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 interests 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, 2009

§25.2512-5A   Valuation of annuities, unitrust interests, interests for life or term of years, and remainder or reversionary interests transferred before May 1, 2009.

[T.D. 9448, 74 FR 21512, May 7, 2009; T.D. 9540, 76 FR 49638, Aug. 10, 2011]

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