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
Rev. Rul. 2001-40(PDF, 10K)
Refund or credit of an overassessed tax. This ruling modifies Rev. Rul. 78-127 (1978-1 C.B. 436) by clarifying when the Service allows a refund or credit of an over-assessed tax. Rev. Rul. 78-127 modified.
EMPLOYEE PLANS
Notice 2001-56(PDF, 24K)
EGTRRA effective dates; compensation limit; top-heavy determination date; section 401(k) hardship distribution. This notice provides guidance relating to the effective dates for sections of the Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA) relating to (1) the increase in the compensation limit of section 401(a)(17) of the Code, (2) the modification to the top-heavy rules of section 416 of the Code, and (3) the suspension period for hard-ship distributions from a section 401(k) plan. Notice 98-52 modified.
Notice 2001-57(PDF, 60K)
Qualified plans; sample EGTRRA plan amendments. This notice sets forth various sample amendments that may be adopted by qualified plan sponsors as "good faith" plan amendments to reflect certain changes made by the Economic Growth Tax Relief and Reconciliation Act of 2001 (EGTRRA). Notice 2001-42 modified.
EXEMPT ORGANIZATIONS
Announcement 2001-89(PDF, 16K)
A list is provided of organizations now classified as private foundations.
EMPLOYMENT TAX
Rev. Rul. 2001-40(PDF, 10K)
Refund or credit of an overassessed tax. This ruling modifies Rev. Rul. 78-127 (1978-1 C.B. 436) by clarifying when the Service allows a refund or credit of an over-assessed tax. Rev. Rul. 78-127 modified.
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