26 CFR § 20.2031-0 - Table of contents.

---
identifier: "/us/cfr/t26/s20.2031-0"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "26 CFR § 20.2031-0 - Table of contents."
title_number: 26
title_name: "Internal Revenue"
section_number: "20.2031-0"
section_name: "Table of contents."
chapter_name: "INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY"
subchapter_number: "B"
subchapter_name: "ESTATE AND GIFT TAXES"
part_number: "20"
part_name: "ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954"
positive_law: false
currency: "2026-03-24"
last_updated: "2026-03-24"
format_version: "1.1.0"
generator: "[email protected]"
authority: "26 U.S.C. 7805."
regulatory_source: "T.D. 6296, 23 FR 4529, June 24, 1958; 25 FR 14021, Dec. 31, 1960, unless otherwise noted."
cfr_part: "20"
---


# 20.2031-0 Table of contents.

This section lists the section headings and undesignated center headings that appear in the regulations in this part under section 2031.

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 a 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.

****Actuarial Tables Applicable Before June 1, 2023

20.2031-7A Valuation of annuities, interests for life or a term of years, and remainder or reversionary interests for estates of decedents for which the valuation date of the gross estate is before June 1, 2023.

[T.D. 9974, 88 FR 37439, June 7, 2023]