bulletin Internal Revenue›Bulletin No. 2001–11 March 12, 2001
ESTATE AND GIFT TAXES
Internal Revenue Bulletin 2001-11 · 2026-10-03 edition · updated 2026-10-04 · United States
Announcement 2001–22, page 895. Advance valuation of art. This announcement informs taxpayers who wish to request from the Service a Statement of Value under Rev. Proc. 96–15, 1996–1 C.B. 627, for use in substantiating the value of art for income, estate, and gift tax purposes of a change of address for submission of such requests. Rev. Proc. 96–15 modified.
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