26 C.F.R. § 20.2031-9 Valuation of other property.
Title 26 - Internal Revenue
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.
Title 26: Internal Revenue
PART 20—ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954
Gross Estate
§ 20.2031-9 Valuation of other property.
