bulletin Internal Revenue›Bulletin No. 2001–6 February 5, 2001

ESTATE AND GIFT TAX

Internal Revenue Bulletin 2001-6 · 2026-10-03 edition · updated 2026-10-04 · United States

T.D. 8923, page 485. Final regulations under sections 170, 2055, and 2522 of the Code relate to the definition of a guaranteed annuity interest and a unitrust interest for purposes of the gift, estate, and income tax charitable deductions.

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▸Contents — Internal Revenue Bulletin 2001-6

Internal Revenue Bulletin 2001-6

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