[Code of Federal Regulations] [Title 26, Volume 14] [Revised as of April 1, 2004] From the U.S. Government Printing Office via GPO Access [CITE: 26CFR25.2512-0] [Page 539-540] TITLE 26--INTERNAL REVENUE CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) PART 25_GIFT TAX; GIFTS MADE AFTER DECEMBER 31, 1954--Table of Contents Sec. 25.2512-0 Table of contents. 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 interest 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. [[Page 540]] Actuarial Tables Applicable Before May 1, 1999 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, 1999. [T.D. 8819, 64 FR 23223, Apr. 30, 1999, as amended by T.D. 8886, 65 FR 36940, June 12, 2000]