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. 2001-19(PDF, 29K)
Low-income housing credit; satisfactory bond; "bond factor" amounts for the period April through June 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 April through June 2001.

Rev. Rul. 2001-20(PDF, 36K)
Qualified lessee construction allowances for short-term leases. The purpose requirement under section 1.110-1(b)(3) of the regulations does not require a lease agreement to provide that the entire construction allowance is for the purpose of constructing or improving qualified long-term real property. However, only the portion of the construction allowance actually expended on qualified long-term real property for use in the lessee's trade or business at the retail space may qualify as a qualified lessee construction allowance.

Rev. Rul. 2001-21(PDF, 36K)
Special use value; farms; interest rates. The 2001 interest rates to be used in computing the special use value of farm real property for which an election is made under section 2032A of the Code are listed for estates of decedents.

Announcement 2001-43(PDF, 67K)
This document contains corrections to final regulations (T.D. 8921, 2001-7 I.R.B. 532) relating to tax treatment of cafeteria plans.

Notice 2001-32(PDF, 27K)
Weighted average interest rate update. The weighted average interest rate for April 2001 and the resulting permissible range of interest rates used to calculate current liability for purposes of the full funding limitation of section 412(c)(7) of the Code are set forth.

ESTATE TAX

Rev. Rul. 2001-21(PDF, 36K)
Special use value; farms; interest rates. The 2001 interest rates to be used in computing the special use value of farm real property for which an election is made under section 2032A of the Code are listed for estates of decedents.

Announcement 2001-45(PDF, 72K)
A list is provided of organizations now classified as private foundations.

Announcement 2001-41(PDF, 28K)
This document contains corrections to final and temporary regulations (T.D. 8916, 2001-4 I.R.B. 360) relating to Code section 864(e)(5) and 864(e)(6) rules on affiliated group interest and other expense allocation and apportionment and to the section 904(d) foreign tax credit limitation.

Announcement 2001-42(PDF, 28K)
This document contains corrections to proposed regulations (REG-104683-00, 2001-4 I.R.B. 407) relating to the application of section 904 of the Code to income subject to separate limitations and computation of deemed-paid credit under section 902 of the Code.

Announcement 2001-44(PDF, 62K)
This document contains a correction to proposed regulations (REG-110374-00, 2001-12 I.R.B. 915) relating to interest-free adjustments with respect to underpayments of employment taxes.