26 USC 7520 - Valuation tables

U.S Code last checked for updates: Nov 12, 2026

§ 7520.

Valuation tables

(a)

General rule

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—

(1)

under tables prescribed by the Secretary, and

(2)

by using an interest rate (rounded to the nearest 2/10ths of 1 percent) equal to 120 percent of the Federal midterm rate in effect under section 1274(d)(1) for the month in which the valuation date falls.

(b)

Section not to apply for certain purposes

(c)

Tables

(1)

In general

(2)

Revision for recent mortality charges

(d)

Valuation date

(e)

Tables to include formulas

(Added Pub. L. 100–647, title V, § 5031(a), Nov. 10, 1988, 102 Stat. 3668; amended Pub. L. 113–295, div. A, title II, § 221(a)(118), Dec. 19, 2014, 128 Stat. 4054.)

cite as: 26 USC 7520