INCOME TAX— Cont.
Internal Revenue Bulletin 2001-49 · 2026-10-03 edition · updated 2026-10-04 · United States
Foreign trusts that have U.S. beneficia ries (TD 8955) 32, 101 Qualified subchapter S trust election
for testamentary trusts (REG– 106431–01) 37, 272 Unified partnership audit procedures
(TEFRA) (TD 8965) 43, 344 Voluntary closing agreement program for
tax-exempt bonds (TEB VCAP) (Notice 60) 40, 304 Withholdings, payments to nonqualified
intermediaries and foreign trusts, U.S. withholding agents (Notice 43) 30, 72
2001–49 I.R.B viii December 3, 2001
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