§ 25.2512-0 Table of contents.
26 C.F.R. Part 25 — Gift Tax; Gifts Made After December 31, 1954 · 2026 edition · updated 2026-10-04 · United States
This section lists the section headings that appear in the regulations in this part 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, interests for life or a 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 June 1, 2023 25.2512-5A Valuation of annuities, interests for life or a term of years, and remainder or reversionary interests transferred before June 1, 2023.
[T.D. 9974, 88 FR 37451, June 7, 2023]
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