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Code of Federal Regulations
Title 26 - INTERNAL REVENUEChapter I - INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURYSubchapter B - ESTATE AND GIFT TAXESPart 20 - ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954ESTATES OF CITIZENS OR RESIDENTS
GROSS ESTATE
Section 20.2031-9 - Valuation of other property

26 C.F.R. § 20.2031-9

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Current through November 30, 2024
Section 20.2031-9 - Valuation of other property

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 .

26 C.F.R. §20.2031-9