Gross Estate
Index
- 26 C.F.R. § 20.2031-0 Table of Contents
- 26 C.F.R. § 20.2031-1 Definition of Gross Estate; Valuation of Property
- 26 C.F.R. § 20.2031-2 Valuation of Stocks and Bonds
- 26 C.F.R. § 20.2031-3 Valuation of Interests In Businesses
- 26 C.F.R. § 20.2031-4 Valuation of Notes
- 26 C.F.R. § 20.2031-5 Valuation of Cash On Hand Or On Deposit
- 26 C.F.R. § 20.2031-6 Valuation of Household and Personal Effects
- 26 C.F.R. § 20.2031-7 Valuation of Annuities, Interests For Life Or Term of Years, and Remainder Or Reversionary Interests
- 26 C.F.R. § 20.2031-8 Valuation of Certain Life Insurance and Annuity Contracts; Valuation of Shares In an Open-End Investment Company
- 26 C.F.R. § 20.2031-9 Valuation of Other Property
- 26 C.F.R. § 20.2032-1 Alternate Valuation
- 26 C.F.R. § 20.2032-1T Removed
- 26 C.F.R. § 20.2032A-3 Material Participation Requirements For Valuation of Certain Farm and Closely-Held Business Real Property
- 26 C.F.R. § 20.2032A-4 Method of Valuing Farm Real Property
- 26 C.F.R. § 20.2032a-3 Material Participation Requirements For Valuation of Certain Farm and Closely-Held Business Real Property
- 26 C.F.R. § 20.2032A-8 Election and Agreement to Have Certain Property Valued Under Section 2032a For Estate Tax Purposes
- 26 C.F.R. § 20.2032A-8 Election and Agreement to Have Certain Property Valued Under Section 2032a For Estate Tax Purposes
- 26 C.F.R. § 20.2032a-4 Method of Valuing Farm Real Property
- 26 C.F.R. § 20.2032a-8 Election and Agreement to Have Certain Property Valued Under Section 2032a For Estate Tax Purposes
- 26 C.F.R. § 20.2033-1 Property In Which the Decedent Had an Interest
- 26 C.F.R. § 20.2034-1 Dower Or Curtesy Interests
- 26 C.F.R. § 20.2036-1 Transfers With Retained Life Estate
- 26 C.F.R. § 20.2037-1 Transfers Taking Effect At Death
- 26 C.F.R. § 20.2038-1 Revocable Transfers
- 26 C.F.R. § 20.2039-1 Annuities
- 26 C.F.R. § 20.2039-1T Limitations and Repeal of Estate Tax Exclusion For Qualified Plans and Individual Retirement Plans (Iras) (Temporary)
- 26 C.F.R. § 20.2039-1T Limitations and Repeal of Estate Tax Exclusion For Qualified Plans and Individual Retirement Plans (Iras) (Temporary)
- 26 C.F.R. § 20.2039-2 Annuities Under "Qualified Plans" and Section 403(b) Annuity Contracts
- 26 C.F.R. § 20.2039-1t Limitations and Repeal of Estate Tax Exclusion For Qualified Plans and Individual Retirement Plans (Iras) (Temporary)
- 26 C.F.R. § 20.2039-3 Lump Sum Distributions Under "Qualified Plans;" Decedents Dying After December 31, 1976, and Before January 1, 1979
- 26 C.F.R. § 20.2039-4 Lump Sum Distributions From "Qualified Plans;" Decedents Dying After December 31, 1978
- 26 C.F.R. § 20.2039-5 Annuities Under Individual Retirement Plans
- 26 C.F.R. § 20.2040-1 Joint Interests
- 26 C.F.R. § 20.2041-1 Powers of Appointment; In General
- 26 C.F.R. § 20.2041-2 Powers of Appointment Created On Or Before October 21, 1942
- 26 C.F.R. § 20.2041-3 Powers of Appointment Created After October 21, 1942
- 26 C.F.R. § 20.2042-1 Proceeds of Life Insurance
- 26 C.F.R. § 20.2043-1 Transfers For Insufficient Consideration
- 26 C.F.R. § 20.2044-1 Certain Property For Which Marital Deduction Was Previously Allowed
- 26 C.F.R. § 20.2044-2 Effective Dates
- 26 C.F.R. § 20.2045-1 Applicability to Pre-Existing Transfers Or Interests
- 26 C.F.R. § 20.2046-1 Disclaimed Property