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SELF-EMPLOYMENT TAX
Internal Revenue Bulletin 2001-14 · 2026-10-03 edition · updated 2026-10-04 · United States
(TD 8932) 11, 813 Trusts:
Charitable remainder trusts, deemed
sale, trust distributions, abusive transactions (TD 8926) 6, 492 Election to treat trust as part of an
estate (REG–106542–98) 5, 473 ; correction (Ann 24) 10, 793 ESBTs, electing small business trusts,
Practice before the Internal Revenue
Service; Circular 230 (REG–111835– 99) 11, 834 Proposed Regulations:
31 CFR Part 10, amended; practice before the Internal Revenue Service; Circular 230 (REG–111835–99) 11, 834
April 2, 2001 ix 2001–14 I.R.B.
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