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GIFT TAX
Internal Revenue Bulletin 2001-32 · 2026-10-03 edition · updated 2026-10-04 · United States
Filing locations for estate, gift, and gener ation-skipping transfer tax returns, revised (Ann 74) 28, 40
May 2001 (RR 35) 29, 59 Notional principal contract (NPC), con tingent nonperiodic payments (Notice 44) 30, 77 Penalties for underpayments of deposits
and overstated deposit claims (TD 8947) 28, 36 Private foundations, organizations now
classified as (Ann 70) 27, 23 ; (Ann 72) 28, 39 ; (Ann 76) 29, 67 ; (Ann 78) 30, 87 ; (Ann 79) 31, 97 Proposed Regulations:
26 CFR 1.341–1(b), –2, –5, –4(a), –4(c), withdrawn; withdrawal of proposed regulations relating to collapsible corporations (REG– 100548–01) 29, 67
2001–32 I.R.B. iv August 6, 2001
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