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
Notice 2001-38(PDF, 12K)
Information returns; reporting exceptions. Exceptions from information reporting contained in regulations under section 6041 of the Code will continue to apply to payments made by service-recipients reportable under section 6041A(a) of the Code after January 1, 2001.
GIFT TAX
Rev. Proc. 2001-38(PDF, 14K)
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.
EMPLOYEE PLANS
Notice 2001-36(PDF, 11K)
Weighted average interest rate update. The weighted average interest rate for May 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. Proc. 2001-38(PDF, 14K)
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.
EMPLOYMENT TAX
T.D. 8946(PDF, 14K)
These final regulations, which adopt the rules of the temporary regulations under section 6302 of the Code, permanently raise the de minimis threshold for federal tax deposits from $1,000 to $2,500 for quarterly and annual reporting periods beginning on or after January 1, 2001.
ADMINISTRATIVE
Announcement 2001-62(PDF, 6K)
This announcement contains the new address, effective immediately, for filing Form 8264, Application for Registration of a Tax Shelter.
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