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ESTATE TAX

Internal Revenue Bulletin 2011-38 · 2026-10-03 edition · updated 2026-10-04 · United States

T.D. 9540, page 341. Final regulations provide guidance relating to the use of actuarial tables in valuing annuities, interest for life or term of years, and remainder or reversionary interests. These regulations will affect the valuation of inter vivos and testamentary transfers of interests dependent on one or more measuring lives. These regulations are necessary because section 7520(c)(3) of the Code directs the Secretary to update the actuarial tables to reflect the most recent mortality experience available.

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▸Contents — Internal Revenue Bulletin 2011-38
Internal Revenue Bulletin 2011-38

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