# Prop. Treas. Reg. § 20.2032-1: Alternate valuation.

Proposed regulation, not in force. REG-107845-08, 74 FR 21519, published 2009-05-07 <https://www.federalregister.gov/documents/2009/05/07/E9-10110/use-of-actuarial-tables-in-valuing-annuities-interests-for-life-or-terms-of-years-and-remainder-or>. Interprets 26 U.S.C. § 2032.

Par. 8. Section 20.2032-1 is amended by revising paragraphs (f)(1) and (h) to read as follows:

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(f) * * *

(1) [The text of this proposed paragraph (f)(1) is the same as the text of § 20.2032-1T(f)(1) published elsewhere in this issue of the Federal Register ].

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(h) [The text of this proposed paragraph (h) is the same as the text of § 20.2032-1T(h) published elsewhere in this issue of the Federal Register ].