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.
SPECIAL ANNOUNCEMENT
Announcement 2001-87(PDF, 10K)
This announcement informs the public when and where IRS seminars providing tax law and magnetic media/electronic filing information for Forms 1042-S, Foreign Person's U.S. Source Income Subject to Withholding, are being held. The announcement also provides the telephone number and e-mail address that can be used to register and obtain additional information.
INCOME TAX
T.D. 8961(PDF, 29K)
REG-103735-00, REG-110311-98, REG-103736-00(PDF, 19K)
Temporary and proposed regulations provide the public with additional guidance to comply with the disclosure rules under section 6011(a) of the Code, the registration requirement under section 6111(d), and the list maintenance requirement under section 6112 applicable to tax shelters.
Rev. Rul. 2001-41(PDF, 17K)
LIFO; price indexes; department stores. The June 2001 Bureau of Labor Statistics price indexes are accepted for use by department stores employing the retail inventory and last-in, first-out inventory methods for valuing inventories for tax years ended on, or with reference to, June 30, 2001.
T.D. 8962(PDF, 19K)
Final regulations amend section 301.7701-7 of the regulations to provide that certain listed trusts are deemed to satisfy the control test for treatment as domestic trusts for federal tax purposes if U.S. trustees control all of the substantial decisions made by the trustees of the trusts.
EMPLOYEE PLANS
Announcement 2001-83(PDF, 14K)
Employee Plans (EP) determination letters; future of program. The Service invites the public to participate in a dialogue on the long-term future of the EP determination letter program and gives an Internet address to download a white paper that is available to begin that dialogue.
Notice 2001-52(PDF, 10K)
Weighted average interest rate update. The weighted average interest rate for August 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.
T.D. 8962(PDF, 19K)
Final regulations amend section 301.7701-7 of the regulations to provide that certain listed trusts are deemed to satisfy the control test for treatment as domestic trusts for federal tax purposes if U.S. trustees control all of the substantial decisions made by the trustees of the trusts.
EXEMPT ORGANIZATIONS
Announcement 2001-84(PDF, 17K)
A list is provided of organizations now classified as private foundations.
EXCISE TAX
T.D. 8963(PDF, 33K)
Final regulations under section 6302(a) of the Code simplify the requirements for excise tax returns, payments, and deposits. The regulations provide for one filing date for quarterly returns; one deposit date for all taxes other than air transportation and communications taxes under the alternative method; and a deposit requirement for each semimonthly period of 95 percent of liability incurred unless the look-back safe harbor rule is met.
ADMINISTRATIVE
Announcement 2001-86(PDF, 14K)
This document contains corrections to proposed regulations (REG-106917-99, 2001-27 I.R.B. 4) relating to certain adoptions, changes, and retentions of annual accounting periods.
Announcement 2001-90(PDF, 11K)
This document contains corrections to final regulations (T.D. 8948, 2001-28 I.R.B. 27) relating to the minimum cost requirement under section 420 of the Code, which permits the transfer of excess assets of a defined benefit pension plan to a retiree health account.
T.D. 8961(PDF, 29K)
REG-103735-00, REG-110311-98, REG-103736-00(PDF, 19K)
Temporary and proposed regulations provide the public with additional guidance to comply with the disclosure rules under section 6011(a) of the Code, the registration requirement under section 6111(d), and the list maintenance requirement under section 6112 applicable to tax shelters.
Rev. Proc. 2001-44(PDF, 9K)
Low-income housing tax credit. This procedure publishes the unused housing credit carryover amounts allocated to qualified states under section 42(h)(3)(D) of the Code for calendar year 2001.
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