bulletin Internal Revenue›Bulletin No. 2001–34 August 20, 2001

GIFT TAX

Internal Revenue Bulletin 2001-34 · 2026-10-03 edition · updated 2026-10-04 · United States

Notice 2001–50, page 189. This notice provides guidance regarding requests for an extension of time to make an allocation of generation-skipping transfer (GST) exemption under sections 2642(b)(1) and (2) of the Code. It also provides guidance regarding requests for an extension of time to make GST elections under sections 2632(b)(3) and 2632(c)(5).

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▸Contents — Internal Revenue Bulletin 2001-34

Internal Revenue Bulletin 2001-34

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