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SELF-EMPLOYMENT TAX
Internal Revenue Bulletin 2001-23 · 2026-10-03 edition · updated 2026-10-04 · United States
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
Carryover of earnings and taxes (Ann
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,
- 20, 1185 Supplemental rules (Ann 27) 11, 897 Transition rules (TD 8937) 11, 806
estimated tax payments (Notice 25) 13, 941
June 4, 2001 xiii 2001–23 I.R.B.
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