bulletin Internal Revenue›Announcement 2001-48
GIFT TAX
Internal Revenue Bulletin 2001-19 · 2026-10-03 edition · updated 2026-10-04 · United States
Art valuation requests, change of address
for submissions (Ann 22) 11, 895 Charitable deductions, transfers to chari table lead trust (TD 8923) 6, 485 Definition of income, total return, equi table adjustments (REG–106513–00) 16, 1076 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 Regulations:
26 CFR 25.2523(e)–1, amended; 25.2523(h)–2, amended; 26.2601–1, amended; definition of income for trust purposes (REG–106513–00) 16, 1076 26 CFR 25.2522(c)–3, amended; charitable deductions, lifetime charitable lead trust (TD 8923) 6, 485 Valuation of art requests, change of address
for submissions (Ann 22) 11, 895
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