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
REG-105946-00(PDF, 62K)
Proposed regulations under section 460 of the Code provide guidance regarding changes in the taxpayer accounting for a long-term contract that has been accounted for under a long-term contract method. A public hearing is scheduled for June 13, 2001.
REG-106513-00(PDF, 64K)
Proposed regulations under section 643 of the Code and related sections relate to the definition of income for trust purposes. A public hearing is scheduled for June 8, 2001.
REG-107101-00(PDF, 50K)
Proposed regulations under section 894 of the Code relate to the eligibility for treaty benefits of items of income paid by domestic entities that are not fiscally transparent under U.S. law but are fiscally transparent under the laws of the jurisdiction of the person claiming treaty benefits (a domestic reverse hybrid entity). This is the corrected version of what was published in the Federal Register on February 27, 2001. A public hearing is scheduled for June 26, 2001.
T.D. 8944(PDF, 37K)
Final regulations and amendments to temporary regulations under section 925 of the Code provide guidance to taxpayers that have made an election to be treated as a foreign sales corporation (FSC). These regulations permit the grouping of transactions for purposes of applying the administrative pricing (including marginal costing) rules to determine FSC transfer prices and provide a time for filing for the election to group transactions.
GIFT TAX
REG-106513-00(PDF, 64K)
Proposed regulations under section 643 of the Code and related sections relate to the definition of income for trust purposes. A public hearing is scheduled for June 8, 2001.
EMPLOYEE PLANS
Announcement 2001-37(PDF, 35K)
These regulations delay the effective date, by 60 days, of regulations previously published in T.D. 8931, 2001-7 I.R.B. 542, providing guidance on the HIPAA requirements for group health plans not to establish any rule of eligibility based on a health factor of any individual and not to charge any individual a greater premium or contribution based on a health factor than any similarly situated individual.
ESTATE TAX
REG-106513-00(PDF, 64K)
Proposed regulations under section 643 of the Code and related sections relate to the definition of income for trust purposes. A public hearing is scheduled for June 8, 2001.
EXEMPT ORGANIZATIONS
Announcement 2001-35(PDF, 35K)
A list is provided of organizations now classified as private foundations.
Announcement 2001-36(PDF, 28K)
A list is provided of organizations that no longer qualify as organizations to which contributions are deductible under section 170 of the Code.
ADMINISTRATIVE
Announcement 2001-34(PDF, 27K)
This announcement sets forth the mutual agreement pur-suant to Article 27 of the U.S.-Republic of Korea Income Tax Convention regarding gains from the disposition of shares of certain Korean real property corporations by U.S. persons.
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