This section lists the section headings that appear in the regulations under section 2512. Sec. 25.2512-1 Valuation of property; in general.Sec. 25.2512-2 Stocks and bonds.Sec. 25.2512-3 Valuation of interests in businesses.Sec. 25.2512-4 Valuation of notes.Sec. 25.2512-5 Valuation of annuities, unitrust interests, interests
for life or term of years, and remainder or reversionary
interests.Sec. 25.2512-6 Valuation of certain life insurance and annuity
contracts; valuation of shares in an open-end investment
company.Sec. 25.2512-7 Effect of excise tax.Sec. 25.2512-8 Transfers for insufficient consideration.
Actuarial Tables Applicable Before May 1, 2009 Sec. 25.2512-5A Valuation of annuities, unitrust interests, interests
for life or term of
years, and remainder or reversionary interests transferred
before May 1, 2009. [T.D. 9448, 74 FR 21512, May 7, 2009; T.D. 9540, 76 FR 49638, Aug. 10, 2011]