26 CFR § 25.2512-0 - Table of contents.

---
identifier: "/us/cfr/t26/s25.2512-0"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "26 CFR § 25.2512-0 - Table of contents."
title_number: 26
title_name: "Internal Revenue"
section_number: "25.2512-0"
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: "25"
part_name: "GIFT TAX; GIFTS MADE AFTER DECEMBER 31, 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. 6334, 23 FR 8904, Nov. 15, 1958; 25 FR 14021, Dec. 31, 1960, unless otherwise noted."
cfr_part: "25"
---


# 25.2512-0 Table of contents.

This section lists the section headings that appear in the regulations in this part under section 2512.

25.2512-1 Valuation of property; in general.

25.2512-2 Stocks and bonds.

25.2512-3 Valuation of interests in businesses.

25.2512-4 Valuation of notes.

25.2512-5 Valuation of annuities, interests for life or a term of years, and remainder or reversionary interests.

25.2512-6 Valuation of certain life insurance and annuity contracts; valuation of shares in an open-end investment company.

25.2512-7 Effect of excise tax.

25.2512-8 Transfers for insufficient consideration.

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

25.2512-5A Valuation of annuities, interests for life or a term of years, and remainder or reversionary interests transferred before June 1, 2023.

[T.D. 9974, 88 FR 37451, June 7, 2023]