Source: https://irc.bloombergtax.com/public/uscode/doc/irc/section_7520
Timestamp: 2020-06-01 21:51:47
Document Index: 269183492

Matched Legal Cases: ['§ 7520', '§ 7520', '§ 7520', '§ 7520', '§ 7520', '§ 7520', '§ 7520', '§ 7520', '§ 7520', '§ 7520']

Internal Revenue Code, § 7520. Valuation Tables
I.R.C. § 7520(a) General Rule —
I.R.C. § 7520(a)(1) —
I.R.C. § 7520(a)(2) —
I.R.C. § 7520(b) Section Not To Apply For Certain Purposes —
I.R.C. § 7520(c) Tables
I.R.C. § 7520(c)(1) In General —
I.R.C. § 7520(c)(2) Revision For Recent Mortality Charges —
I.R.C. § 7520(d) Valuation Date —
I.R.C. § 7520(e) Tables To Include Formulas —
(Added by Pub. L. 100-647, title V, Sec. 5031(a), Nov. 10, 1988, 102 Stat. 3668; amended by Pub. L. 113-295, Div. A, title II, Sec. 221(a)(118), Dec. 19, 2014.)
2014 - Subsec. (c)(2)-(3). Pub. L. 113-295, Div. A, Sec. 221(a)(118)(A), amended subsec. (c) by striking par. (2) and by redesignating par. (3) as par. (2). Before it was struck, it read as follows:
“(2) Initial Table.—Not later than the day 3 months after the date of the enactment of this section, the Secretary shall prescribe initial tables for purposes of subsection (a). Such tables may be based on the same mortality experience as used for purposes of section 2031 on the date of the enactment of this section.”
Subsec. (c)(2). Pub. L. 113-295, Div. A, Sec. 221(a)(118)(B), amended par. (2), as redesignated, by substituting “The” for “Not later than December 31, 1989, the” and by striking “thereafter” in the last sentence.
Amendments by Pub. L. 113-295, Div. A, Sec. 221(a)(118), effective on the date of the enactment of this Act [Enacted: Dec. 19, 2014].
Section 5031(c) of Pub. L. 100-647 provided that: “The amendments made by this section (enacting this section) shall apply in cases where the date as of which the valuation is to be made occurs on or after the 1st day of the 6th calendar month beginning after the date of the enactment of this Act [Enacted: Nov. 10, 1988].”