[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]