Treasury Regulations · 26 CFR
§ 20.2031-0. Table of contents.
Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).
Regulation under 26 U.S.C. § 2031
Cite as 26 CFR § 20.2031-0
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Issued
- June 7, 2023 by T.D. 9974
- Issued under
- 26 U.S.C. § 2031
- Length
- 169 words · about 1 min to read
This section lists the section headings and undesignated center headings that appear in the regulations in this part under section 2031.
20.2031-1 Definition of gross estate; valuation of property.
20.2031-2 Valuation of stocks and bonds.
20.2031-3 Valuation of interests in businesses.
20.2031-4 Valuation of notes.
20.2031-5 Valuation of cash on hand or on deposit.
20.2031-6 Valuation of household and personal effects.
20.2031-7 Valuation of annuities, interests for life or a term of years, and remainder or reversionary interests.
20.2031-8 Valuation of certain life insurance and annuity contracts; valuation of shares in an open-end investment company.
20.2031-9 Valuation of other property.
Actuarial Tables Applicable Before June 1, 202320.2031-7A Valuation of annuities, interests for life or a term of years, and remainder or reversionary interests for estates of decedents for which the valuation date of the gross estate is before June 1, 2023.
[T.D. 9974, 88 FR 37439, June 7, 2023]
Amendment history
From the source citation at the end of the section, newest first. T.D. is a Treasury decision; FR is the Federal Register.
- Issued by T.D. 9974 (88 FR 37439)
Where it sits in 26 CFR
- Subchapter B Estate and gift taxes
- Part 20 Estate tax; estates of decedents dying after august 16, 1954
- Gross Estate