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ESTATE TAX
Internal Revenue Bulletin 2001-23 · 2026-10-03 edition · updated 2026-10-04 · United States
26 CFR 31.3406(g)–1(d), revised; reporting requirements for interest on deposits paid to nonresident aliens (REG–126100–00) 11, 862 26 CFR 31.6051–1, amended; electronic payee statements, voluntary (REG–107186–00) 13, 973 26 CFR 31.6205–1, revised; interestfree adjustments (REG–110374–00) 12, 915 ; correction (Ann 44) 18, 1148 26 CFR 31.6302–1, amended; 31.6302(c)–3, amended; removal of Federal Reserve banks as federal depositaries (REG–107176–00) 4, 428 31 CFR Part 10, amended; practice before the Internal Revenue Service; Circular 230 (REG–111835–99) 11, 834
Art valuation requests, change of address
for submissions (Ann 22) 11, 895 Charitable deductions, guaranteed annuity
and unitrust interest (TD 8923) 6, 485 Definition of income, total return, equitable
adjustments (REG–106513–00) 16, 1076 Generation-skipping transfer tax and reten tion of exempt status (TD 8912) 5, 452 ; correction (Ann 40) 17, 1141 Interest:
Rates:
Farm real property, special use value
(RR 21) 18, 1144 Practice before the Internal Revenue
Service; Circular 230 (REG–111835–99) 11, 834 Proposed Regulations:
26 CFR 1.641(b)–3, amended; 1.642(c)–1, revised; 1.645–1, added; 1.671–4, amended; 1.6072–1, amended; 301.6109–1, amended; election to
June 4, 2001 vii 2001–23 I.R.B.
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