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2015-09-02
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Use of Actuarial Tables in Valuing Annuities, Interests for Life or Terms of Years, and Remainder or Reversionary Interests
Part II
Rules and Regulations
D09002ee1bdfa9690
D09002ee1bdfa9754
United States
Department of the Treasury
originator
org
United States Government Agency or Subagency
United States
Internal Revenue Service
originator
org
United States Government Agency or Subagency
This document contains final regulations relating to the use of actuarial tables in valuing annuities, interests for life or terms of years, and remainder or reversionary interests. These regulations will effect the valuation of inter vivos and testamentary transfers of interests dependent on one or more measuring lives. Section 7520 of the Internal Revenue Code of 1986 (Code) was enacted by section 5031 of the Technical and Miscellaneous Revenue Act of 1988 and was effective on May 1, 1989. These regulations are necessary because section 7520(c)(3) directs the Secretary to revise the actuarial tables used in valuing interests dependent on mortality experience not less frequently than once each 10 years to take into account the most recent mortality experience available as of the time of the revision. This document contains amendments to the regulations revising certain tables used for the valuation of partial interests in property under section 7520 to reflect the most recent mortality experience available.
65 FR 36908
https://www.govinfo.gov/app/details/FR-2000-06-12/00-12986
00-12986
fr12jn00-11
RIN 1545-AX07
4830-01-P
TD 8886
https://www.govinfo.gov/app/details/FR-2000-06-12/00-12986
https://www.govinfo.gov/content/pkg/FR-2000-06-12/html/00-12986.htm
https://www.govinfo.gov/content/pkg/FR-2000-06-12/pdf/00-12986.pdf
Income Taxes
Reporting and Recordkeeping Requirements
Estate Taxes
Gift Taxes
37 p.
36908
36944
65 FR 36908
Code of Federal Regulations
Title 26 Part 1
26 CFR Part 1
Code of Federal Regulations
Title 26 Part 20
26 CFR Part 20
Code of Federal Regulations
Title 26 Part 25
26 CFR Part 25
Regulation Identification Number 1545-AX07
RIN 1545-AX07
Use of Actuarial Tables in Valuing Annuities, Interests for Life or Terms of Years, and Remainder or Reversionary Interests; Federal Register Vol. 65, Issue
RULE
00-12986
II
DEPARTMENT OF THE TREASURY
Internal Revenue Service
2000-06-12
TD 8886
4830-01-P
00-12986
Final regulations.
This document contains final regulations relating to the use of actuarial tables in valuing annuities, interests for life or terms of years, and remainder or reversionary interests. These regulations will effect the valuation of inter vivos and testamentary transfers of interests dependent on one or more measuring lives. Section 7520 of the Internal Revenue Code of 1986 (Code) was enacted by section 5031 of the Technical and Miscellaneous Revenue Act of 1988 and was effective on May 1, 1989. These regulations are necessary because section 7520(c)(3) directs the Secretary to revise the actuarial tables used in valuing interests dependent on mortality experience not less frequently than once each 10 years to take into account the most recent mortality experience available as of the time of the revision. This document contains amendments to the regulations revising certain tables used for the valuation of partial interests in property under section 7520 to reflect the most recent mortality experience available.
These regulations are effective June 12, 2000.
William L. Blodgett, (202) 622-3090 (not a toll-free number).
Income Taxes
Reporting and Recordkeeping Requirements
Estate Taxes
Gift Taxes
Income taxes:
Annuities valuation, interests for life or terms of years, and remainder or reversionary interests; actuarial tables use,
Federal Register
Vol. 65, no. 113
Office of the Federal Register, National Archives and Records Administration
2000-06-12
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237 p.
Table of Contents:
AE 2.7:
GS 4.107:
AE 2.106:
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https://www.govinfo.gov/app/details/FR-2000-06-12
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https://www.govinfo.gov/app/details/FR-2000-06-12
https://www.govinfo.gov/content/pkg/FR-2000-06-12/pdf/FR-2000-06-12.pdf
https://www.govinfo.gov/content/pkg/FR-2000-06-12/xml/FR-2000-06-12.xml
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2015-09-02
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