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EXCISE TAX—Cont. EXEMPT ORGANIZA- GIFT TAX—Cont. TIONS—Cont.

Internal Revenue Bulletin 2001-23 · 2026-10-03 edition · updated 2026-10-04 · United States

40.9999–1, removed; deposits of excise taxes (REG–106892–00) 15, 1060 26 CFR 53.4958–0 through –8, added; excise taxes on excess benefit transactions (REG–246256–96) 8, 713 ; hearing scheduled (Ann 61) 22, 1296 31 CFR Part 10, amended; practice before the Internal Revenue Service; Circular 230 (REG–111835–99) 11, 834 Publication: 3536, Excise Tax EDI Guide

31 CFR Part 10, amended; practice before the Internal Revenue Service; Circular 230 (REG–111835–99) 11, 834 Regulations:

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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