# Treas. Reg. § 20.2031-9: Valuation of other property.

Source: eCFR as of 2026-10-19 <https://www.ecfr.gov/current/title-26/section-20.2031-9>. Interprets 26 U.S.C. § 2031.

The valuation of any property not specifically described in §§ 20.2031-2 to 20.2031-8 is made in accordance with the general principles set forth in § 20.2031-1. For example, a future interest in property not subject to valuation in accordance with the actuarial principles set forth in § 20.2031-7 is to be valued in accordance with the general principles set forth in § 20.2031-1.