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26 CFR Part 20›PART 20—ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954›Gross Estate

§ 20.2031-9 Valuation of other property.

26 CFR Part 20 · 2026-09-24 edition · updated 2026-10-02 · California

The valuation of any property not specifically described in §§ 20.2031-2 to 20.2031-8 is made in accordance with the general principles set forth in § 20.2031-1. For example, a future interest in property not subject to valuation in accordance with the actuarial principles set forth in § 20.2031-7 is to be valued in accordance with the general principles set forth in § 20.2031-1.

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▸Contents — 26 CFR Part 20
26 CFR Part 20

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