§ 20.2031-9. Valuation of other property.
63 words·~1 min read·
/us/cfr/t26/s§ 20.2031-9·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
The valuation of any property not specifically described in §§ 20.2031-2 to 20.2031-8 is made in accordance with the general principles set forth in § 20.2031-1. For example, a future interest in property not subject to valuation in accordance with the actuarial principles set forth in § 20.2031-7 is to be valued in accordance with the general principles set forth in § 20.2031-1.