| Revenue Procedures |
Bulletin |
Date of IRB |
 |
| Rev. Proc. 2001-61(PDF, 17K) |
IRB #2001-53(HTML) |
Dec. 31, 2001 |
| Insurance companies; discounted estimated salvage recoverable. The salvage discount factors are set forth for the 2001 accident year. These factors will be used for computing estimated salvage recoverable under section 832 of the Code. |
| Rev. Proc. 2001-60(PDF, 28K) |
IRB #2001-53(HTML) |
Dec. 31, 2001 |
| Insurance companies; loss reserves; discounting unpaid losses. The loss payment patterns and discount factors are set forth for the 2001 accident year. These factors will be used for computing discounted unpaid losses under section 846 of the Code. |
| Rev. Proc. 2001-59(PDF, 32K) |
IRB #2001-52(HTML) |
Dec. 26, 2001 |
| Cost-of-living adjustments for 2002. This procedure provides cost-of-living adjustments for the tax rate tables for individuals, estates, and trusts, the standard deduction amounts, the personal exemption, and several other items that use the adjustment method provided for the tax rate tables. The Service also provides the adjustment for eligible long-term care premiums and another item that uses the adjustment method provided for eligible long-term care premiums. |
| Rev. Proc. 2001-58(PDF, 29K) |
IRB #2001-50(HTML) |
Dec. 10, 2001 |
| This procedure provides guidance with respect to the failure-to-deposit penalty provisions of section 6656 of the Code. The procedure also describes how the Service will credit Federal tax deposits to determine whether a failure-to-deposit penalty should apply to deposit periods beginning after December 31, 2001. Rev. Procs. 90-58 and 91-52 obsoleted. |
| Rev. Proc. 2001-57(PDF, 26K) |
IRB #2001-50(HTML) |
Dec. 10, 2001 |
| This procedure provides guidance to a publicly offered regulated investment company (RIC) that contributes substantially all its assets to an investment partnership in a master feeder structure. A RIC meeting the requirements of this procedure is treated as if it directly invested in the assets held by the partnership for purposes of qualifying as a RIC, for purposes of the payment of exempt-interest dividends, and for purposes of the pass through of the foreign tax credit. |
| Rev. Proc. 2001-56(PDF, 85K) |
IRB #2001-51(HTML) |
Dec. 17, 2001 |
| This procedure provides optional methods for determining the value of the use of demonstration automobiles provided to employees by automobile dealerships. The optional methods include (1) a simplified method for the full exclusion of qualified automobile demonstration use, (2) a simplified method for the partial exclusion of nonqualified demonstration automobile use, and (3) a simplified method for the full inclusion of nonqualified demonstration automobile use. |
| Rev. Rul. 2001-56(PDF, 36K) |
IRB #2001-47(HTML) |
Nov. 19, 2001 |
| The "base period T-bill rate" for the period ending September 30, 2001, is published as required by section 995(f) of the Code. |
| Rev. Proc. 2001-55(PDF, 21K) |
IRB #2001-49(HTML) |
Dec. 3, 2001 |
| Qualified plans; extension of the remedial amendment period. This procedure extends the remedial amendment period under section 401(b) of the Code to February 28, 2002. For plans directly affected by the Terrorist Attack of September 11, 2001, the period is extended to June 30, 2002. Rev. Procs. 2000-20, 2000-27, and 2001-6 modified. |
| Rev. Rul. 2001-55 (PDF, 48K) |
IRB #2001-47(HTML) |
Nov. 19, 2001 |
| Covered compensation tables; 2002. Covered compensations tables under section 401 of the Code for the year 2002 are provided for use in determining contributions to defined benefit plans and permitted disparity. |
| Rev. Proc. 2001-54(PDF, 52K) |
IRB #2001-48(HTML) |
Nov. 26, 2001 |
| Optional standard mileage rates. This procedure announces 36.5 cents as the optional rate for deducting or accounting for expenses for business use of an automobile, 14 cents as the optional rate for use of an automobile as a charitable contribution, and 13 cents as the optional rate for use of an automobile as a medical or moving expense for 2002. It provides rules for substantiating the deductible expenses of using an automobile for business, moving, medical, or charitable purposes. Rev. Proc. 2000-48 superseded. |
| Rev. Proc 2001-53(PDF, 187K) |
IRB #2001-47(HTML) |
Nov. 19, 2001 |
| This procedure provides a list of time-sensitive acts, the performance of which may be postponed under sections 7508 and 7508A of the Code by reason of service in a combat zone or a Presidentially declared disaster. The list of acts in this procedure supplements the list of postponed acts in section 7508(a)(1) of the Code and section 301.7508A-1(b) of the regulations. |
| Rev. Proc. 2001-52(PDF, 21K) |
IRB #2001-46(HTML) |
Nov. 13, 2001 |
| Penalties; substantial understatement. Guidance is provided concerning when information shown on a return in accordance with the applicable forms and instructions will be adequate disclosure for purposes of reducing an understatement of income tax under section 6662(d) of the Code. |
| Rev. Proc. 2001-51(PDF, 11K) |
IRB #2001-43(HTML) |
Oct. 22, 2001 |
| Section 1374 rulings. This procedure modifies Rev. Proc. 2001-3 (2001-1 I.R.B. 111) by removing section 5.06 from the No-Rule list. This concerns the application of section 1374 of the Code to certain timber, coal, and domestic iron ore transactions. Rev. Proc. 2001-3 modified. |
| Rev. Proc. 2001-50(PDF, 1.2M) |
IRB #2001-45(HTML) |
Nov. 5, 2001 |
| Rules and specifications for private printing of substitute forms. This procedure provides requirements for reproducing paper substitutes and for furnishing substitute recipient statements for Forms 1096, 1098, 1099, 5498, W-2G, and 1042-S. It will be reproduced as the next revision of Publication 1179. Rev. Proc. 2000-28 superseded. |
| Rev. Proc. 2001-49(PDF, 10K) |
IRB #2001-39(HTML) |
Sept. 24, 2001 |
| This procedure revokes Rev. Proc. 83-78 (1983-2 C.B. 595) and Rev. Proc. 84-84 (1984-2 C.B. 782) which have governed the procedures to identify and investigate abusive tax shelter promotions. In the future, these procedures will be outlined in the Internal Revenue Manual or other forms of published guidance. Rev. Procs. 83-78 and 84-84 revoked. |
| Rev. Proc. 2001-48(PDF, 13K) |
IRB #2001-40(HTML) |
Oct. 1, 2001 |
| This procedure provides the domestic asset/liability percentages and domestic investment yield percentages needed by foreign companies conducting insurance business in the United States to compute their minimum effectively connected net investment income. |
| Rev. Proc. 2001-47(PDF, 40K) |
IRB #2001-42(HTML) |
Oct. 15, 2001 |
| Per diem allowances. This procedure provides rules for deeming substantiated the amount of certain reimbursed traveling expenses of an employee as well as optional rules for determining the amount of deductible meals and inciden-tal expenses while traveling away from home. Rev. Proc. 2000-39 superseded. |
| Rev. Proc. 2001-46(PDF, 44K) |
IRB #2001-37(HTML) |
Sept. 10, 2001 |
| Business expenses, capital expenditures, railroad track maintenance costs. This procedure provides a safe harbor method of accounting for track structure expenditures paid or incurred by certain railroads, and procedures for a qualifying taxpayer to obtain automatic consent from the Commissioner to change to the track maintenance allowance method. In addition, this procedure provides an optional procedure for certain qualifying taxpayers to settle the issue of track structure expenditures for open taxable years using the track maintenance allowance method. Rev. Proc. 99-49 modified and amplified. |
| Rev. Proc. 2001-45(PDF, 543K) |
IRB #2001-37(HTML) |
Sept. 10, 2001 |
| Substitute printed, computer-prepared, and computer-generated tax forms and schedules. Requirements are set forth for privately designed and printed federal tax forms and conditions under which the Service will accept computer-prepared, and computer-generated tax forms and schedules. Rev. Proc. 2000-19 superseded. |
| Rev. Proc. 2001-44(PDF, 9K) |
IRB #2001-35(HTML) |
Aug. 27, 2001 |
| Low-income housing tax credit. This procedure publishes the unused housing credit carryover amounts allocated to qualified states under section 42(h)(3)(D) of the Code for calendar year 2001. |
| Rev. Proc. 2001-43(PDF, 14K) |
IRB #2001-34(HTML) |
Aug. 20, 2001 |
| Partnership profits interests. This procedure clarifies Rev. Proc. 93-27 (1993-2 C.B. 343) by providing guidance on the treatment of the grant of a partnership profits interest that is substantially nonvested for the provision of services to or for the benefit of the partnership. Rev. Proc. 93-27 clarified. |
| Rev. Proc. 2001-42(PDF, 40K) |
IRB #2001-36(HTML) |
Sept. 4, 2001 |
| Insurance companies; modified endowment contracts; uniform closing agreement. This revenue procedure provides procedures by which an issuer may remedy an inadvertent non-egregious failure to comply with the modified endowment contract rules under section 7702A of the Code. Rev. Proc. 99-27 superseded. |
| Rev. Proc. 2001-41(PDF, 14K) |
IRB #2001-33(HTML) |
Aug. 13, 2001 |
| Technical advice furnished by the Associate Chief Counsel (Corporate), Associate Chief Counsel (Financial Institutions & Products), Associate Chief Counsel (Income Tax & Accounting), Associate Chief Counsel (International), Associate Chief Counsel (Passthroughs & Special Industries), Associate Chief Counsel (Procedure & Administration), and Division Counsel/Associate Chief Counsel (Tax Exempt and Government Entities). This procedure modifies Rev. Proc. 2001-2 (2001-1 I.R.B. 79) to clarify that technical advice will not be issued on frivolous issues and to provide a procedure for expedited review of denials of technical advice when a taxpayer requests advice on frivolous issues. Rev. Proc. 2001-2 modified. |
| Rev. Proc. 2001-40(PDF, 160K) |
IRB #2001-33(HTML) |
Aug. 13, 2001 |
| This procedure provides specifications for filing Form 1042-S, Foreign Person's U.S. Source Income Subject to Withholding, magnetically or electronically. Rev. Proc. 98-44 superseded. |
| Rev. Proc. 2001-39(PDF, 13K) |
IRB #2001-28(HTML) |
July 9, 2001 |
| This procedure modifies the definitions of capitation fee and per-unit fee in Rev. Proc. 97-13 (1997-1 C.B. 632) to permit automatic increases of those fees according to a specified, objective, and external standard such as the Consumer Price Index. Rev. Proc. 97-13 modified. |
| Rev. Proc. 2001-38(PDF, 14K) |
IRB #2001-24(HTML) |
June 11, 2001 |
| This procedure provides that a qualified terminable interest property (QTIP) election will be treated as a nullity in certain situations where the election has no consequences with respect to the decedent's estate. |
| Rev. Proc. 2001-37(PDF, 44K) |
IRB #2001-23(HTML) |
June 4, 2001 |
| This procedure provides guidance to taxpayers regarding certain elections made pursuant to the FSC Repeal and Extraterritorial Income Exclusion Act of 2000 ("the Act"). Specifically, this revenue procedure includes guidance with respect to the election to exclude gross receipts from foreign trading gross receipts under section 942(a)(3) of the Code, the election (and revocation of such election) by a foreign corporation to be treated as a domestic corporation under section 943(e)(1) of the Code, and the election (and revocation of such election) by a taxpayer to apply the extraterritorial income exclusion in lieu of the foreign sales corporation ("FSC") provisions to certain transactions under section 5(c)(2) of the Act. |
| Rev. Proc. 2001-36(PDF, 35K) |
IRB #2001-23(HTML) |
June 4, 2001 |
| This procedure grants automatic permission for certain securities partnerships to aggregate the built-in gains and losses from contributed property for purposes of making allocations under section 704(c) of the Code. |
| Rev Proc. 2001-35(PDF, 33K) |
IRB #2001-22(HTML) |
May 29, 2001 |
| Qualified mortgage bonds; mortgage credit certificates; national median gross income. Guidance is provided concerning the use of the national and area median gross income figures by issuers of qualified mortgage bonds and mortgage credit certificates in determing the housing cost/income ratio described in section 143(f) of the Code. Rev. Proc. 2000-21 obsoleted except as provided in section 5.02 of this revenue procedure. |
| Rev. Proc. 2001-34(PDF, 30K) |
IRB #2001-22(HTML) |
May 29, 2001 |
| Qualified fuel under section 29(c)(1)(C). This procedure modifies Rev. Proc. 2001-30 (2001-19 I.R.B. 1163) regarding the circumstances under which the Service will issue private letter rulings regarding solid synthetic fuels produced from coal. Rev. Proc. 2001-30 modified. |
| Rev. Proc. 2001-33(PDF, 36K) |
IRB #2001-23(HTML) |
June 4, 2001 |
| Appeal of dyed fuel and refusal penalties. This procedure explains how to request an appeal of the penalties imposed by section 6715 of the Code, relating to the misuse of dyed diesel fuel and kerosene, and by sections 4083(c)(3) and 7342 of the Code, relating to the refusal to admit entry for purposes of inspecting facilities and equipment and taking and removing fuel samples. |
| Rev. Proc. 2001-32(PDF, 284K) |
IRB #2001-21(HTML) |
May 21, 2001 |
| Magnetic media; electronic filing; 2001 form specifications. Specifications are set forth for the magnetic or electronic filing of 2001 Forms 1098, 1099, 5498, and W-2G. Rev. Proc. 2000-25 superseded. |
| Rev. Proc. 2001-31(PDF, 87K) |
IRB #2001-20(HTML) |
May 14, 2001 |
| Electronic and magnetic media filing specifications. Specifications are set forth for the magnetic or electronic filing of Form 8851, Summary of Archer MSAs, with the IRS. Rev. Proc. 97-25 superseded. |
| Rev. Proc. 2001-30(PDF, 33K) |
IRB #2001-19(HTML) |
May 7, 2001 |
| Qualified fuel under section 29(c)(1)(C). This procedure informs the public of the Service's decision to issue private letter rulings, under specified circumstances, regarding whether a solid fuel produced from coal is a qualified fuel under section 29(c)(1)(C) of the Code. Section 5.01 of Rev. Proc. 2001-3 revoked. |
| Rev. Proc. 2001-29(PDF, 40K) |
IRB #2001-19(HTML) |
May 7, 2001 |
| Rulings; leveraged leasing transactions; information and representations. This procedure sets forth the information and representations required to be furnished by tax-payers in requests for advance rulings on leveraged lease transactions within the meaning of Rev. Proc. 2001-28. Rev. Procs. 75-28 and 79-48 modified and superseded. |
| Rev. Proc. 2001-28(PDF, 48K) |
IRB #2001-19(HTML) |
May 7, 2001 |
| Rulings; leveraged leasing transactions. This procedure provides guidelines that the Service will use for advance ruling purposes in determining whether certain transactions purporting to be leases of property are, in fact, leases for federal income tax purposes. Rev. Procs. 75-21, 76-30, and 79-48 modified and superseded. |
| Rev. Proc. 2001-27(PDF, 35K) |
IRB #2001-19(HTML) |
May 7, 2001 |
| Section 911(d)(4) waiver. Guidance is provided to individuals who fail to meet the eligibility requirements of section 911(d)(1) of the Code because adverse conditions in a foreign country preclude the individual from meeting those requirements. A current list of countries and the dates those countries are subject to the section 911(d)(4) waiver is provided. Rev. Proc. 2000-14 supplemented. |
| Rev. Proc. 2001-26(PDF, 530K) |
IRB #2001-17(HTML) |
April 23, 2001 |
| Specifications are set forth for the private printing of paper substitutes for tax year 2001 Form W�2, Wage and Tax Statement, and Form W�3, Transmittal of Wage and Tax Statements. Rev. Proc. 2000�23 superseded. |
| Rev. Proc. 2001-25(PDF, 42K) |
IRB #2001-12(HTML) |
March 19, 2001 |
| Automatic accounting method change for stated interest on short-term loans. This procedure modifies section 13.02 of the Appendix to Rev. Proc. 99-49, 1999-2 C.B. 725, 757, to allow any bank that uses the cash receipts and disbursements method of accounting to change automatically its method of accounting for stated interest on short-term loans made in the ordinary course of its business. Rev. Proc. 99-49 modified. |
| Rev. Proc. 2001-24(PDF, 16K) |
IRB #2001-10(HTML) |
March 5, 2001 |
| Change in method of accounting. This procedure allows an insurance company to obtain automatic consent to change its method of accounting for cash advances on commissions paid to its agents, from deducting cash advances in the taxable year paid to an agent to deducting cash advances in the taxable year earned by the agent. Rev. Proc. 99-49 modified and amplified. |
| Rev. Proc. 2001-23(PDF, 28K) |
IRB #2001-10(HTML) |
March 5, 2001 |
| Dollar-value LIFO; used vehicles. This procedure provides an optional LIFO inventory computation method for taxpayers who sell used automobiles or used light-duty trucks. The link-chain, dollar-value LIFO inventory method is designed to simplify the dollar-value LIFO computations of used vehicle dealers. Rev. Proc. 99-49 modified and amplified. |
| Rev. Proc. 2001-22(PDF, 36K) |
IRB #2001-9(HTML) |
Feb. 26, 2001 |
| Pre-filing agreement program. This procedure permits a taxpayer subject to the jurisdiction of the Large and Mid-Size Business Division (LMSB) of the Service to request the examination of specific issues relating to a tax return before the return is timely filed. If the taxpayer and the Service are able to resolve the examined issues prior to the filing of the return, this procedure authorizes the taxpayer and the Service to finalize their resolution by executing an LMSB Pre-Filing Agreement. |
| Rev. Proc. 2001-21(PDF, 24K) |
IRB #2001-9(HTML) |
Feb. 26, 2001 |
| Election to treat certain debt substitutions as realization events. The procedure provides for an election that allows taxpayers to treat a debt substitution, in certain circumstances, as a realization event even though it does not result in a significant modification under section 1.1001-3 of the regulations. Rev. Proc. 99-18 modified and superseded. |
| Rev. Proc. 2001-20(PDF, 26K) |
IRB #2001-9(HTML) |
Feb. 26, 2001 |
| This procedure describes the Voluntary Compliance on Alien Withholding Program (VCAP), which is available to certain public and other not-for-profit colleges and universities and their charitable affiliates to resolve issues arising from the payment, withholding, and reporting of certain taxes due on payments made to alien individuals. |
| Rev. Proc. 2001-19(PDF, 26K) |
IRB #2001-9(HTML) |
Feb. 26, 2001 |
| Automobile owners and lessees. This procedure provides owners and lessees of passenger automobiles (including electric automobiles) with tables detailing the limitations on depreciation deductions for automobiles first placed in service during calendar year 2001 and the amounts to be included in income for automobiles first leased during calendar year 2001. In addition, this procedure provides the maximum allowable value of employer-provided automobiles first made available to employees for personal use in calendar year 2001 for which the vehicle cents-per-mile valuation rule provided under section 1.61-21(e) of the regulations may be applicable. |
| Rev. Proc. 2001-18(PDF, 20K) |
IRB #2001-8(HTML) |
Feb. 20, 2001 |
| Last known address. This procedure explains how a taxpayer is to inform the Service of a change of address. When so informed, the Service will update the taxpayer's address of record to the new address. The Service uses the taxpayer's address of record for the various notices that are required to be sent to a taxpayer's "last known address" under the Code and for refunds of overpayments of tax. Rev. Proc. 90-18 amplified and superseded. |
| Rev. Proc. 2001-17(PDF, 182K) |
IRB #2001-7(HTML) |
Feb. 12, 2001 |
| Administrative programs; closing agreements. This procedure updates and expands upon the Service's correction programs for retirement programs within the jurisdiction of the Commissioner, Tax Exempt and Government Entities Division. Rev. Proc. 2000-16 modified and superseded. Rev. Proc. 2001-8 modified. |
| Rev. Proc. 2001-16(PDF, 73K) |
IRB #2001-4(HTML) |
Jan. 22, 2001 |
| Publication 1245 (Rev. 1-2001) provides specifications for the filing of Forms W-4, Employee's Withholding Allowance Certificate, magnetically or electronically. Rev. Proc. 99-47 superseded. |
| Rev. Proc. 2001-15(PDF, 56K) |
IRB #2001-5(HTML) |
Jan. 29, 2001 |
| This procedure provides a modified and supplemented list of Indian tribal governments that are to be treated similarly to states for specified purposes under the Internal Revenue Code. Rev. Procs. 83�87 and 92�19 superseded. |
| Rev. Proc. 2001-14(PDF, 38K) |
IRB #2001-3(HTML) |
Jan. 16, 2001 |
| This procedure sets forth the maximum face amount of qualified zone academy bonds that may be issued by each State, the District of Columbia, and the possessions of the United States during 2001. |
| Rev. Proc. 2001-13(PDF, 53K) |
IRB #2001-3(HTML) |
Jan. 16, 2001 |
| Cost-of-living adjustments for 2001. This procedure provides cost-of-living adjustments for the tax rate tables for individuals, estates, and trusts, the standard deduction amounts, the personal exemption, and several other items that use the adjustment method provided for the tax rate tables. The Service also provides the adjustment for eligible long-term care premiums and another item that uses the adjustment method provided for eligible long-term care premiums. Also, see Notice 2001�12, page 328 of this Bulletin, for a determination of the applicable inflation-adjustment amounts for 2001. |
| Rev. Proc. 2001-12(PDF, 36K) |
IRB #2001-3(HTML) |
Jan. 16, 2001 |
| This procedure details safe harbor conditions under which the transfer of a REMIC noneconomic residual interest or FASIT ownership interest is presumed to be accomplished without an intention to impede the assessment or collection of tax. Taxpayers may rely on the safe harbors from February 4, 2000 (the date proposed regulations were filed with the Federal Register), until the date specified in future published guidance. |
| Rev. Proc. 2001-11(PDF, 37K) |
IRB #2001-2(HTML) |
Jan. 8, 2001 |
| Penalties; substantial understatement. Guidance is provided concerning when information shown on a return will be adequate disclosure for purposes of reducing an understatement of income tax under section 6662(d) of the Code and for purposes of avoiding the preparer penalty under section 6694(a) of the Code. |
| Rev. Proc. 2001-10(PDF, 45K) |
IRB #2001-2(HTML) |
Jan. 8, 2001 |
| Methods of accounting; inventories; small taxpayers. This procedure provides that the Commissioner will exercise his discretion to except a qualifying taxpayer with average annual gross receipts of $1,000,000 or less from the requirements to use an accrual method of accounting and to account for inventories. Rev. Proc. 2000-22 modified and superseded. Rev. Proc. 99-49 modified and amplified. |
| Rev. Proc. 2001-9(PDF, 68K) |
IRB #2001-3(HTML) |
Jan. 16, 2001 |
| This procedure provides taxpayers, reporting agents, transmitters, and software developers with the requirements for electronically filing Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return, as part of the Form 940 e-file Program. Rev. Proc. 96-17 modified. |
| Rev. Proc. 2001-8(PDF, 48K) |
IRB #2001-1(HTML) |
Jan. 2, 2001 |
| User fees for employee plans and exempt organizations. Up-to-date guidance for complying with the user fee program of the Service as it pertains to requests for letter rulings, determination letters, etc., on matters under the jurisdiction of the Office of the Commissioner, Tax Exempt and Government Entities Division, is provided. Rev. Proc. 2000-8 superseded. |
| Rev. Proc. 2001-7(PDF, 21K) |
IRB #2001-1(HTML) |
Jan. 2, 2001 |
| Areas in which advance rulings will not be issued; Associate Chief Counsel (International). This procedure re-vises the list of those provisions of the Code under the jurisdiction of the Associate Chief Counsel (International) relating to matters where the Service will not issue advance rulings or determination letters. Rev. Proc. 2000-7 superseded. |
| Rev. Proc. 2001-6(PDF, 96K) |
IRB #2001-1(HTML) |
Jan. 2, 2001 |
| Employee plans determination letters. Revised procedures are provided for issuing determination letters on the qualified status of employee plans under sections 401(a), 403(a), 409, and 4975 of the Code. Rev. Proc. 2000-6 superseded. Rev. Proc. 2000-27 modified. |
| Rev. Proc. 2001-5(PDF, 80K) |
IRB #2001-1(HTML) |
Jan. 2, 2001 |
| Technical advice. Revised procedures, in conformance with the Internal Revenue Service Restructuring and Reform Act of 1998, are provided for furnishing technical advice to area managers and appeals offices by the Office of the Commissioner, Tax Exempt and Government Entities Division, regarding issues in the employee plans area (including actuarial matters) and in the exempt organizations area. Rev. Proc. 2000-5 superseded. |
| Rev. Proc. 2001-4(PDF, 81K) |
IRB #2001-1(HTML) |
Jan. 2, 2001 |
| Rulings and information letters; issuance procedures. Revised procedures are provided for furnishing ruling letters, information letters, etc., on matters relating to sections of the Code currently under the jurisdiction of the Commissioner, Tax Exempt and Government Entities Division. Rev. Proc. 2000-4 superseded. |
| Rev. Proc. 2001-3(PDF, 54K) |
IRB #2001-1(HTML) |
Jan. 2, 2001 |
| Areas in which advance rulings will not be issued (domestic areas). This procedure provides a revised list of those provisions of the Code under the jurisdiction of the Associates Chief Counsel and the Division Counsel/Associate Chief Counsel (Tax Exempt and Government Entities) relating to matters where the Service will not issue rulings or determination letters. Rev. Procs. 2000-3, 2000-46, and 2000-47 superseded. |
| Rev. Proc. 2001-2(PDF, 83K) |
IRB #2001-1(HTML) |
Jan. 2, 2001 |
| Technical advice furnished by the Associate Chief Counsel (Corporate), Associate Chief Counsel (Financial Institutions & Products), Associate Chief Counsel (Income Tax & Accounting), Associate Chief Counsel (International), Associate Chief Counsel (Passthroughs & Special Industries), Associate Chief Counsel (Procedure and Administration), and Division Counsel/Associate Chief Counsel (Tax Exempt and Government Enti-ties). Revised procedures are provided for furnishing technical advice to the directors and area directors, appeals, in areas under the jurisdiction of the Associate Chief Counsel (Corporate), Associate Chief Counsel (Financial Institutions & Products), Associate Chief Counsel (Income Tax & Accounting), Associate Chief Counsel (International), Associate Chief Counsel (Passthroughs & Special Industries), Associate Chief Counsel (Procedure and Administration), and Division Counsel/Associate Chief Counsel (Tax Exempt and Government Entities). Taxpayer's rights, when technical advice has been requested, also are provided. Rev. Proc. 2000-2 superseded. |
| Rev. Proc. 2001-1(PDF, 164K) |
IRB #2001-1(HTML) |
Jan. 2, 2001 |
| Letter rulings, determination letters, and information letters issued by the Associate Chief Counsel (Corporate), Associate Chief Counsel (Financial Institutions & Products), Associate Chief Counsel (Income Tax & Accounting), Associate Chief Counsel (International), Associate Chief Counsel (Passthroughs & Special Industries), Associate Chief Counsel (Procedure and Administration), and Division Counsel/Associate Chief Counsel (Tax Exempt and Government Entities). Revised procedures are provided for issuing letter rulings, determination letters, and information letters on specific issues under the jurisdiction of the Associate Chief Counsel (Corporate), Associate Chief Counsel (Financial Institutions & Products), Associate Chief Counsel (Income Tax & Accounting), Associate Chief Counsel (International), Associate Chief Counsel (Passthroughs & Special Industries), Associate Chief Counsel (Procedure and Administration), and Division Counsel/Associate Chief Counsel (Tax Exempt and Government Entities). Rev. Proc. 2000-1 superseded; Notices 84-37, 96-13, and 97-19 modified. |
