ESTATE TAX

Internal Revenue Bulletin 2001-40 · 2026-10-03 edition · updated 2026-10-04 · United States

and employee benefit trusts, and investment trusts as domestic trusts for federal tax purposes (TD 8962) 35, 201

Automatic extension of time to file Form

706 (TD 8957) 33, 125 Filing locations for estate, gift, and genera tion-skipping transfer tax returns, revised (Ann 74) 28, 40 Generation-skipping transfer tax, automatic

allocation, election (Notice 50) 34, 189 Regulations:

Future of the determination letter pro gram (Ann 83) 35, 205 Qualified plans, simplifying applica

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▸Contents — Internal Revenue Bulletin 2001-40

Internal Revenue Bulletin 2001-40

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