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0, 1980 1 C.B. 194, and Rev. Rul. 66 307, 1966 2 C.B. 429, which hold that the valuation tables in the regulations for valuing annuities, interests for life or a term of years, and remainder or reversionary interests are not to be used if the individual, who is the measuring life, is known to be terminally ill at the time of the transfer, are obsolete effective December 14, Rev. Rul. 80 80, 1980 1 C.B. 194, and Rev. Rul. 66 307, 1966 2 C.B. 429, which hold that the valuation table.

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