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INCOME TAX—Cont. INCOME TAX—Cont.

Internal Revenue Bulletin 2001-40 · 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 Generation-skipping transfer tax, auto matic allocation, election (Notice 50) 34, 189 List of organizations classified as pri vate foundations (Ann 70) 27, 23 ; (Ann 72) 28, 39 ; (Ann 76) 29, 67 ; (Ann 78) 30, 87 ; (Ann 79) 31, 97 ; (Ann 84) 35, 206 ; (Ann 85) 36, 219 ; (Ann 89) 38, 291 ; (Ann 94) 39, 301 Qualified state tuition programs, rollovers

and change of investments (Notice 55) 39, 299 Revocations (Ann 81) 33, 175 ; (Ann 95)

39, 303

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