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
Announcement 2001-88(PDF, 14K)
The Service invites comments on proposed changes to the substitute forms requirements for the partner copy of Schedule K-1 (Form 1065) and Schedule K-1 (Form 1065-B).
Rev. Rul. 2001-43(PDF, 16K)
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 September 2001.
EXEMPT ORGANIZATIONS
Announcement 2001-85(PDF, 16K)
A list is provided of organizations now classified as private foundations.
ADMINISTRATIVE
Announcement 2001-91(PDF, 16K)
A payer may rely on a Form W-9, Request for Taxpayer Identification Number and Certification, received from an investment advisor or introducing broker authorized to transmit that form (or an electronic version) as the payee's agent, provided certain conditions are met.
Notice 2001-47(PDF, 14K)
This notice provides an additional period for comments before the Treasury Department and the IRS finalize regulations section 1.469-7, which was published as a proposed regulation (PS-39-89, 1991-1 C.B. 983). Section 1.469-7 will provide rules relating to the treatment of self-charged items of income and expense for purposes of applying the limitations on passive activity losses and credits.
Rev. Proc. 2001-42(PDF, 40K)
Insurance companies; modified endowment contracts; uniform closing agreement. This revenue procedure provides procedures by which an issuer may remedy an inadvertent non-egregious failure to comply with the modified endowment contract rules under section 7702A of the Code. Rev. Proc. 99-27 superseded.
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