Subjgrp 5. Gross Estate
- § 20.2031-0 - Table of contents.
- § 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 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.
- § 20.2032-1 - Alternate valuation.
- § 20.2032A-3 - Material participation requirements for valuation of certain farm and closely-held business real property.
- § 20.2032A-4 - Method of valuing farm real property.
- § 20.2032A-8 - Election and agreement to have certain property valued under section 2032A for estate tax purposes.
- § 20.2033-1 - Property in which the decedent had an interest.
- § 20.2034-1 - Dower or curtesy interests.
- § 20.2036-1 - Transfers with retained life estate.
- § 20.2037-1 - Transfers taking effect at death.
- § 20.2038-1 - Revocable transfers.
- § 20.2039-1 - Annuities.
- § 20.2039-1T - Limitations and repeal of estate tax exclusion for qualified plans and individual retirement plans (IRAs) (temporary).
- § 20.2039-2 - Annuities under “qualified plans” and section 403(b) annuity contracts.
- § 20.2039-3 - Lump sum distributions under “qualified plans;” decedents dying after December 31, 1976, and before January 1, 1979.
- § 20.2039-4 - Lump sum distributions from “qualified plans;” decedents dying after December 31, 1978.
- § 20.2039-5 - Annuities under individual retirement plans.
- § 20.2040-1 - Joint interests.
- § 20.2041-1 - Powers of appointment; in general.
- § 20.2041-2 - Powers of appointment created on or before October 21, 1942.
- § 20.2041-3 - Powers of appointment created after October 21, 1942.
- § 20.2042-1 - Proceeds of life insurance.
- § 20.2043-1 - Transfers for insufficient consideration.
- § 20.2044-1 - Certain property for which marital deduction was previously allowed.
- § 20.2044-2 - Effective dates.
- § 20.2045-1 - Applicability to pre-existing transfers or interests.
- § 20.2046-1 - Disclaimed property.