The Library · 26 U.S.C. § 7520

IRC § 7520: Valuation tables

The rate used to value annuities, life estates and remainders.

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26 U.S.C. § 7520

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2024 main edition. U.S. Code, 2024 main edition, as published by the Government Publishing Office. It does not reflect laws enacted after that edition, including Pub. L. 119-21 (4 July 2025). For the current text, see uscode.house.gov.

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26 U.S.C. § 7520 (2024 main edition), copy retrieved 2026-10-21, SHA-256 564510d3e5d70a9744647bec6da356ba90b90e717267f2f02d41d8f56805a08c, paretoalphasystems.com/library/irc-7520

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IRC § 7520: Valuation tables

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