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2009-05-07
article
Use of Actuarial Tables in Valuing Annuities, Interests for Life or Terms of Years, and Remainder or Reversionary Interests
Part II
Rules and Regulations
D09002ee1bdd376bd
D09002ee1bdd377e9
United States
Department of the Treasury
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org
United States Government Agency or Subagency
United States
Internal Revenue Service
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org
United States Government Agency or Subagency
This document contains 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 affect the valuation of inter vivos and testamentary transfers of interests dependent on one or more measuring lives. These regulations are necessary because section 7520(c)(3) directs the Secretary to update the actuarial tables to reflect the most recent mortality experience available. The text of the temporary regulations also serves as the text of the proposed regulations set forth in the notice of proposed rulemaking on this subject elsewhere in this issue of the Federal Register.
74 FR 21438
https://www.govinfo.gov/app/details/FR-2009-05-07/E9-10111
E9-10111
FR07MY09-13
RIN 1545-BH96
RIN 1545-BI56
4380-01-P
TD 9448
https://www.govinfo.gov/app/details/FR-2009-05-07/E9-10111
https://www.govinfo.gov/content/pkg/FR-2009-05-07/html/E9-10111.htm
https://www.govinfo.gov/content/pkg/FR-2009-05-07/pdf/E9-10111.pdf
Income Taxes
Reporting and Recordkeeping Requirements
Estate Taxes
Gift Taxes
81 p.
21438
21518
74 FR 21438
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-BH96
RIN 1545-BH96
Regulation Identification Number 1545-BI56
RIN 1545-BI56
Use of Actuarial Tables in Valuing Annuities, Interests for Life or Terms of Years, and Remainder or Reversionary Interests; Federal Register Vol. 74, Issue
RULE
E9-10111
II
DEPARTMENT OF THE TREASURY
Internal Revenue Service
2009-05-01
TD 9448
4380-01-P
E9-10111
Final and temporary regulations.
This document contains 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 affect the valuation of inter vivos and testamentary transfers of interests dependent on one or more measuring lives. These regulations are necessary because section 7520(c)(3) directs the Secretary to update the actuarial tables to reflect the most recent mortality experience available. The text of the temporary regulations also serves as the text of the proposed regulations set forth in the notice of proposed rulemaking on this subject elsewhere in this issue of the Federal Register.
Effective Date: These regulations are effective on May 1, 2009.
Mayer R. Samuels, (202) 622-3090 (not a toll-free number).
Income Taxes
Reporting and Recordkeeping Requirements
Estate Taxes
Gift Taxes
Use of Actuarial Tables in Valuing Annuities, Interests for Life or Terms of Years, etc.
,
http://www.irs.gov
Federal Register
Vol. 74, no. 87
Office of the Federal Register, National Archives and Records Administration
2009-05-07
continuing
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296 p.
Table of Contents:
AE 2.7:
GS 4.107:
AE 2.106:
KF70.A2
https://www.govinfo.gov/app/details/FR-2009-05-07
P0b002ee18001f57d
0097-6326
0042-1219
0364-1406
769-004-00000-9
000582072
f:FR07MY09
https://www.govinfo.gov/app/details/FR-2009-05-07
https://www.govinfo.gov/content/pkg/FR-2009-05-07/pdf/FR-2009-05-07.pdf
https://www.govinfo.gov/content/pkg/FR-2009-05-07/xml/FR-2009-05-07.xml
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21245
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2009-05-07
2023-05-01
FR-2009-05-07
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FR
FR-2009-05-07
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