Links to Official IRS Bulletin Documents listed below are in the Adobe Acrobat PDF Format, and require the appropriate Acrobat Reader to view and/or print.
INCOME TAX
Announcement 2001-23(PDF, 19K)
The Service announces supplements to Publication 575, Pension and Annuity Income, and Publication 590, Individual Retirement Arrangements, that take into account proposed regulations (REG-130477-00; REG-130481-00) substantially simplifying the calculation of minimum required distributions from qualified plans, IRAs, and other related retirement savings vehicles.
Notice 2001-19(PDF, 8K)
Comments on research credit regulations. This notice announces that the Treasury Department and the IRS will review the research credit final regulations in T.D. 8930 (2001-5 I.R.B. 433), and that comments are requested on the final regulations. Upon completion of this review, Treasury and the IRS will announce changes to the regulations, if any, in the form of proposed regulations. In addition, T.D. 8930 will be revised so that the provisions of the regulations, including any changes, will be effective no earlier than the date the review is completed. However, the provisions related to internal-use computer software (including any revisions) generally will be applicable to taxable years beginning after December 31, 1985. Comments should be submitted by April 2, 2001.
Rev. Proc. 2001-23(PDF, 28K)
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. 2001-24(PDF, 16K)
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. Rul. 2001-10(PDF, 7K)
Low-income housing credit; satisfactory bond; "bond factor" amounts for the period January through March 2001. This ruling announces the monthly bond factor amounts to be used by taxpayers who dispose of qualified low-income buildings or interests therein during the period January through March 2001.
Rev. Rul. 2001-11(PDF, 17K)
Insurance companies; interest rate tables. Prevailing state assumed interest rates are provided for the determination of reserves under section 807 of the Code for contracts issued in 2000 and 2001. Rev. Rul. 92-19 supplemented in part.
T.D. 8929(PDF, 124K)
Final regulations under section 460 of the Code provide guidance on accounting for long-term contracts.
EMPLOYEE PLANS
Announcement 2001-18(PDF, 7K)
Model amendment; minimum distributions under section 401(a)(9).This announcement sets forth a corrected model amendment for qualified plan sponsors to adopt if they wish to follow the proposed regulations under section 401(a)(9) of the Code when making required minimum distributions for 2001 and subsequent calendar years.
Announcement 2001-23(PDF, 19K)
The Service announces supplements to Publication 575, Pension and Annuity Income, and Publication 590, Individual Retirement Arrangements, that take into account proposed regulations (REG-130477-00; REG-130481-00) substantially simplifying the calculation of minimum required distributions from qualified plans, IRAs, and other related retirement savings vehicles.
ADMINISTRATIVE
Announcement 2001-19(PDF, 6K)
This announcement corrects a numerical error in Rev. Rul. 2000-56, 2000-52 I.R.B. 597, relating to the inflation-adjusted amounts a taxpayer may lend a qualified continuing care facility without incurring imputed interest under section 7872(g) of the Code.
Announcement 2001-24(PDF, 7K)
Election to treat trust as part of an estate. This document changes the date of the public hearing and extends the time for submission of outlines of oral comments on proposed regulations REG-106542-98, 2001-5 I.R.B. 473. The hearing is scheduled for April 11, 2001. Comments must be received by March 21, 2001.
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