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.