26 U.S.C. § 7520
Valuation tables
United States · Title 26 — INTERNAL REVENUE CODE · Status: effective
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- Citation
- 26 U.S.C. § 7520, Valuation tables, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/464529
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Full text
For purposes of this title, the value of any annuity, any interest for life or a term of years, or any remainder or reversionary interest shall be determined—
This section shall not apply for purposes of part I of subchapter D of chapter 1 or any other provision specified in regulations.
The tables prescribed by the Secretary for purposes of subsection (a) shall contain valuation factors for a series of interest rate categories.
The Secretary shall revise the initial tables prescribed for purposes of subsection (a) to take into account the most recent mortality experience available as of the time of such revision. Such tables shall be revised 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.
For purposes of this section, the term “valuation date” means the date as of which the valuation is made.
For purposes of this section, the term “tables” includes formulas.
Legislative history
The public laws that enacted or amended this section. Tallies are for the whole bill as it passed each chamber — often an omnibus covering far more than this provision — not a vote on this section alone.
- Technical and Miscellaneous Revenue Act of 1988House: no recorded tallySenate: no recorded tally
- Tax Increase Prevention Act of 2014