# Treas. Reg. § 20.2031-0: Table of contents.

Source: eCFR as of 2026-10-19 <https://www.ecfr.gov/current/title-26/section-20.2031-0>. Interprets 26 U.S.C. § 2031.

This section lists the section headings and undesignated center headings that appear in the regulations in this part under section 2031. 

[T.D. 9974, 88 FR 37439, June 7, 2023]