ESTATE TAX
Internal Revenue Bulletin 2001-49 · 2026-10-03 edition · updated 2026-10-04 · United States
Automatic extension of time to file Form
706 (TD 8957) 33, 125 Filing locations for estate, gift, and
generation-skipping transfer tax returns, revised (Ann 74) 28, 40 Generation-skipping transfer tax, auto matic allocation, election (Notice 50) 34, 189 Regulations:
26 CFR 20.6075–1, revised; 20.6081 –1, revised; 602.101, amended; estate tax return, Form 706, extension to file (TD 8957) 33, 125
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