Estate Tax; Estates of Decedents Dying After August 16, 1954
---
identifier: "/us/fr/06-55501"
source: "fr"
legal_status: "authoritative_unofficial"
title: "Estate Tax; Estates of Decedents Dying After August 16, 1954"
title_number: 0
title_name: "Federal Register"
section_number: "06-55501"
section_name: "Estate Tax; Estates of Decedents Dying After August 16, 1954"
positive_law: false
currency: "2006-01-13"
last_updated: "2006-01-13"
format_version: "1.1.0"
generator: "[email protected]"
agency: "Treasury Department"
document_number: "06-55501"
document_type: "rule"
publication_date: "2006-01-13"
agencies:
- "Treasury Department"
- "Internal Revenue Service"
cfr_references:
- "26 CFR Part 20"
fr_citation: "71 FR 2147"
fr_volume: 71
---
# Valuation of stocks and bonds.
**CFR Correction**
In Title 26 of the Code of Federal Regulations, parts 2 to 29, revised as of April 1, 2005, on page 269, in § 20.2031-2, the equation in paragraph (b)(3), *Example (2)* is corrected to read as follows:
§ 20.2031-2
(b) * * *
(3) * * *
*Example 2* .