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ESTATE AND GIFT TAX
Internal Revenue Bulletin 1999-20 · 2026-10-03 edition · updated 2026-10-04 · United States
T.D. 8819, page 5. REG–103851–99, page 93. Use of actuarial tables in valuing annuities, interests for life or terms of years, and remainder or reversion- ary interests. Proposed, temporary and final regulations under section 7520 of the Code relate to the use of actuarial tables in valuing annuities, interests for life or terms of years, and remainder or reversionary interests.
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