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. Proc. 2001-39(PDF, 13K)
This procedure modifies the definitions of capitation fee and per-unit fee in Rev. Proc. 97-13 (1997-1 C.B. 632) to permit automatic increases of those fees according to a specified, objective, and external standard such as the Consumer Price Index. Rev. Proc. 97-13 modified.
Rev. Rul. 2001-34(PDF, 19K)
Federal rates; adjusted federal rates; adjusted federal long-term rate, and the long-term exempt rate. For purposes of sections 382, 1274, 1288, and other sections of the Code, tables set forth the rates for July 2001.
T.D. 8947(PDF, 16K)
This T.D. removes certain final regulations under section 6656 of the Code because amendments to the Code section have made these regulation sections obsolete.
T.D. 8949(PDF, 15K)
Final regulations relate to the aggregation of stock ownership in a corporation of members of a consolidated group. Section 1.1502-34 generally provides that for purposes of the consolidated return regulations, the stock ownership of all members of a consolidated group in another corporation is aggregated in determining the application of certain Code provisions. These regulations reflect a technical correction enacted in the Community Renewal Tax Relief Act of 2000 that, in substance, provides that the stock aggregation rules under regulation section 1.1502-34 shall apply for purposes of section 732(f) of the Code.
T.D. 8950(PDF, 24K)
Final regulations provide guidance as to the time for filing an application for a tentative carryback adjustment by consolidated groups and by certain new members of consolidated groups. The amendments also extend the period of time for filing an application for a tentative carryback adjustment for the separate return year created by a corporation becoming a new member of a consolidated group.
GIFT TAX
Announcement 2001-74(PDF, 17K)
This announcement contains revised filing locations for some states for estate, gift, and generation-skipping transfer tax returns.
EMPLOYEE PLANS
T.D. 8948(PDF, 33K)
Final regulations clarify the circumstances under which an employer is considered to have significantly reduced retiree health coverage during the cost maintenance period defined under section 420(c)(3) of the Code.
ESTATE TAX
Announcement 2001-74(PDF, 17K)
This announcement contains revised filing locations for some states for estate, gift, and generation-skipping transfer tax returns.
EXEMPT ORGANIZATIONS
Announcement 2001-72(PDF, 16K)
A list is provided of organizations now classified as private foundations.
ADMINISTRATIVE
Announcement 2001-73(PDF, 13K)
This document contains a correction to Rev. Proc. 2000-39 (2000-41 I.R.B. 340) relating to business and traveling expenses, and per diem allowances.
Announcement 2001-75(PDF, 16K)
This announcement describes the procedures for requesting a waiver from electronic filing for partnerships that are required to electronically file Form 1065, but do not have the necessary software to file all forms and schedules.
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