General Actuarial Valuations
26 C.F.R. Part 25 — Gift Tax; Gifts Made After December 31, 1954 · 2026 edition · updated 2026-10-04 · United States
In this part
- § 25.7520-1 Valuation of annuities, unitrust interests, interests for life or terms of…
- § 25.7520-2 Valuation of charitable interests.
- § 25.7520-3 Limitation on the application of section 7520.
- § 25.7520-4 Transitional rules.
- § 25.7701-1 Tax return preparer.
- § 25.7701-2 Definitions; spouse, husband and wife, husband, wife, marriage.
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