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California Code of Regulations (Last Updated: August 6, 2014) |
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Title 18. Public Revenues |
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Division 2.5. State Controller |
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Chapter 2. Gift Tax |
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Article 5. Valuation |
| § 15551. Market Value. |
| § 15551.1. Encumbrances and Liens. |
| § 15551.2. Community Property Transferred to Spouse. |
| § 15551.3. Separate Property Transferred into Community. |
| § 15551.4. Real Property-in General. |
| § 15551.5. Local Assessed Value. |
| § 15551.6. Securities-in General. |
| § 15551.7. Listed Securities and Unlisted Securities Traded on Open Market. |
| § 15551.8. Additional Factors in Valuation of Listed and Traded Securities. |
| § 15551.9. Untraded and Closely Owned Securities. |
| § 15551.10. Interest and Dividends. |
| § 15551.11. Good Will-General Method of Valuing. |
| § 15551.12. Other Factors Considered in Valuing Good Will. |
| § 15551.13. Notes and Accounts Receivable. |
| § 15551.14. Interest in Business. |
| § 15551.15. Patent, Trademark, or Copyright. |
| § 15551.16. Growing Crop. |
| § 15552. Limited Estates, Future Estates, Contingent Estates, Annuities (Other than Annuity Contracts)-in General. |
| § 15552.1. Estates, Income and Annuities for Life of One Person. |
| § 15552.2. Estates, Income and Annuities for Joint Lives of Several Persons. |
| § 15552.3. Life Estate, Successive Life Estate and Remainder. |
| § 15552.4. Estates, Income and Annuities for Period of Years. |
| § 15552.5. Deferred Gift. |
| § 15552.6. Present Value of Annuity Exceeding Value of Annuity Fund. |
| § 15552.7. Remainder. |
| § 15552.8. Tables. |
| § 15552.9. Gifts Made on or After November 10, 1969 and Before January 1, 1975. |
| § 15556. Contingent Encumbrances and Contingencies. |
| § 15558. Purchase of Single Payment Contract for Another. |
| § 15558.1. Assignment of Annuity Contract. |
| § 15558.2. Assignment, or Designation of Beneficiary, of Life Insurance Contract. |