26 CFR Part 20›PART 20—ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954
Gross Estate
26 CFR Part 20 · 2026-09-24 edition · updated 2026-10-02 · California
In this part
- § 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 years, and remainder…
- § 20.2031-8 Valuation of certain life insurance and annuity contracts; valuation of…
- § 20.2031-9 Valuation of other property.
- § 20.2032-1 Alternate valuation.
- § 20.2032A-3 Material participation requirements for valuation of certain farm and…
- § 20.2032A-4 Method of valuing farm real property.
- § 20.2032A-8 Election and agreement to have certain property valued under section 2032A…
- § 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.
- § 20.2039-1T Limitations and repeal of estate tax exclusion for qualified plans and…
- § 20.2039-2 Annuities under “qualified plans” and section 403(b) annuity contracts.
- § 20.2039-3 Lump sum distributions under “qualified plans;” decedents dying after…
- § 20.2039-4 Lump sum distributions from “qualified plans;” decedents dying after…
- § 20.2039-5 Annuities under individual retirement plans.
- § 20.2040-1 Joint interests.
- § 20.2041-1 Powers of appointment; in general.
- § 20.2041-2 Powers of appointment created on or before October 21, 1942.
- § 20.2041-3 Powers of appointment created after October 21, 1942.
- § 20.2042-1 Proceeds of life insurance.
- § 20.2043-1 Transfers for insufficient consideration.
- § 20.2044-1 Certain property for which marital deduction was previously allowed.
- § 20.2044-2 Effective dates.
- § 20.2045-1 Applicability to pre-existing transfers or interests.
- § 20.2046-1 Disclaimed property.
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