This table is the IRS mortality table based on the results of the 1990 census and it is used to determine the gift and estate tax values of various component interests in property. This table is an "average case table. It takes into account the fact that it is valuing lives for people not self-selected for either longer or shorter than usual longevity. This table may be used starting May 1, 1999 to value annuities, life estates, and remainders. There is an overlapping period between this table and Table 80CNSMT. Either table may be used from May 1, 1999 through June 30, 1999.