2001 Miscellaneous IRS Documents
These "Miscellaneous IRS Documents" published in The Internal Revenue Bulletin (IRB), the authoritative instrument of the Commissioner of Internal Revenue for announcing official rulings and procedures of the Internal Revenue Service, and for publishing Treasury Decisions, Executive Orders, Tax Conventions, legislation, court decisions, and other items of general interest.
Included here are such documents as: Tax Conventions, Public Laws, Court Decisions, Railroad Retirement Board Quarterly Reports, information pertaining to Social Security taxes, and Scenarios of Disciplinary Actions as issued by the Office of the Director of Practice. Please note that NOT all of these types of documents are published in the IRB.
Miscellaneous IRS Documents are in the Adobe Acrobat PDF format.
Internal Revenue Bulletin Summary pages are in HTML format.
 | | Court Decisions | Bulletin | Date of IRB | | | Ct. D. 2072(PDF, 49K) | IRB #2001-44(HTML) | Oct. 29, 2001 | | Under section 172 of the Code, an affiliated group's product liability loss (PLL) must be figured on a consolidated, single-entity basis, not by aggregating PLLs separately determined company by company. United Dominion Industries, Inc. v. United States. | | Ct. D. 2071(PDF, 68K) | IRB #2001-44(HTML) | Oct. 29, 2001 | | The Compensation Clause of the U.S. Constitution prevents the government from collecting Social Security taxes, but not Medicare taxes, from federal judges who held office before 1983, when Congress extended those taxes to federal employees. United States v. Hatter, et al. | | Ct. D. 2070(PDF, 48K) | IRB #2001-31(HTML) | July 30, 2001 | | FICA and FUTA taxes. The Supreme Court has concluded that, under sections 3111 and 3301 of the Code, back wages are subject to FICA and FUTA taxes by reference to the year the wages are in fact paid. United States v. Cleveland Indians Baseball Co. | | Ct. D. 2069(PDF, 41K) | IRB #2001-21(HTML) | May 21, 2001 | | Pass-thru of items to shareholders. The Supreme Court has concluded that excluded discharge of indebtedness is an "item of income" and is therefore subject to pass-through to shareholders under section 1366 of the Code. Gitlitz et al. v. Commissioner of Internal Revenue. | | | Executive Orders | Bulletin | Date of IRB | | | Executive Order 13239(PDF, 15K) | IRB #2001-53(HTML) | Dec. 31, 2001 | | Afghanistan designated as combat zone. By this executive order, Afghanistan (and its airspace) is designated as a combat zone beginning September 19, 2001. | | | Railroad Retirement Board Report Quarterlys | Bulletin | Date of IRB | | | Railroad Retirement Board 4th Quarter(PDF, 7K) | IRB #2001-41(HTML) | Oct. 9, 2001 | | Railroad retirement; rate determination; quarterly. The Railroad Retirement Board has determined that the rate of tax imposed by section 3221 of the Code shall be 26 cents for the quarter beginning October 1, 2001. | | Railroad Retirement Board 3rd Quarter(PDF, 9K) | IRB #2001-27(HTML) | July 2, 2001 | | Railroad retirement; rate determination; quarterly. The Railroad Retirement Board has determined that the rate of tax imposed by section 3221 of the Code shall be 26 cents for the quarter beginning July 1, 2001. | | Railroad Retirement Board 2nd Quarter(PDF, 36K) | IRB #2001-15(HTML) | April 19, 2001 | | Railroad retirement; rate determination; quarterly. The Railroad Retirement Board has determined that the rate of tax imposed by section 3221 of the Code shall be 26 cents for the quarter beginning April 1, 2001. | | Railroad Retirement Board 1st Quarter(PDF, 45K) | IRB #2001-2(HTML) | Jan. 8, 2001 | | Railroad retirement; rate determination; quarterly. The Railroad Retirement Board has determined that the rate of tax imposed by section 3221 of the Code shall be 26 cents for the quarter beginning January 1, 2001. | | | Social Security Contribution & Benefit Bases | Bulletin | Date of IRB | | | Social Security(PDF, 13K) | IRB #2001-51(HTML) | Dec. 17, 2001 | | 2002 social security contribution and benefit base; domestic employee coverage threshold. The Commissioner of the Social Security Administration has announced (1) the OASDI contribution and benefit base for remuneration paid in 2002 and self-employment income earned in taxable years beginning in 2002, and (2) the domestic employee coverage threshold amount for 2002. |
SEARCH:
You can either: Search all IRS Bulletin Documents issued since January 1996, or Search the entire site. For a more focused search, put your search word(s) in quotes.
2001 Document Types | 2001 Weekly IRBs
IRS Bulletins Main | Home
 to download the Adobe Acrobat PDF Reader
|
