ESTATE TAX
Internal Revenue Bulletin 2002-1 · 2026-10-03 edition · updated 2026-10-04 · United States
quarterly:
July 1, 2001, 27, 1 October 1, 2001, 41, 314 Refund or credit of overassessments, date
of allowance (RR 40) 38, 276 Regulations:
26 CFR 31.6205–1(a)(6), revised; interest-free adjustments with respect to underpayments of employment taxes (TD 8959) 34, 185 26 CFR 31.6302–1, revised; 31.6302 (c)–4, revised; 301.6656–1, –2, removed; 301.6656–3, redesignated as 301.6656–1; 602.101, amended; penalties for underpayments of deposits and overstated deposit claims (TD 8947) 28, 36
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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