§5031

5 cases·5 cited

Statute Text — 26 U.S.C. §5031

Statute text not available for this section.

5 Citing Cases

Estate of Sarah M. Davenport, Deceased; Richard Davenport, Executor, Petitioners T.C. Memo. 2006-215 · 2006

illing seller, neither being under any compulsion to buy or to sell and both having reasonable knowledge of relevant facts. * * * - 31 - However, section 7520, enacted as part of the Technical and Miscellaneous Revenue Act of 1988, Pub. L. 100-647, sec. 5031(a), 102 Stat. 3668, provides a specific rule for valuing enumerated forms of property interests, as follows: SEC. 7520. VALUATION TABLES. (a) General Rule.--For purposes of this title, the value of any annuity, any interest for life or a ter

Estate of Paul C. Gribauskas, Deceased, Roy L. Gribauskas and Carol Beauparlant, Co-Executors, Petitioners 116 T.C. No. 12 · 2001

and a willing seller, neither being under any compulsion to buy or to sell and both having reasonable knowledge of relevant facts. * * * However, section 7520, enacted as part of the Technical and Miscellaneous Revenue Act of 1988, Pub. L. 100-647, sec. 5031(a), 102 Stat. 3342, 3668, provides a specific rule for valuing enumerated forms of property interests, as follows: SEC. 7520. VALUATION TABLES. (a) General Rule.--For purposes of this title, the value of any annuity, any interest for life or

Estate of Suzanne W. Cullison, Deceased; J. Greg Cullison, Personal Representative, Petitioners T.C. Memo. 1998-216 · 1998

United States v. Jimenez · Cir.

United States v. Edward Jimenez, Also Known as Big Eddie Paul Santivanez 256 F.3d 330 · Cir.