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 2001-59(PDF, 16K)
Interest allocation. The IRS and the Treasury Department are soliciting comments on the appropriate method for allocating interest to certain types of financial positions that may constitute integrated financial transactions.

Notice 2001-64(PDF, 8K)
This notice solicits comments concerning the scope and substance of proposed regulations under section 707(a)(2)(B) of the Code. Comments must be received by March 31, 2002.

Rev. Rul. 2001-49(PDF, 14K)
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 October 2001.

Announcement 2001-96(PDF, 13K)
The Service has issued a new form to be used by sponsors of prototype simplified employee pensions (SEPs) and prototype SIMPLE IRA plans to apply for opinion letters on these documents. The new Form 5306-A, Application for Approval of Prototype Simplified Employee Pension (SEP) or Savings Incentive Match Plan for Employees of Small Employers (SIM-PLE IRA Plan), will replace Form 5306-SEP.

Announcement 2001-100(PDF, 19K)
A list is provided of organizations now classified as private foundations.

Railroad Retirement Board 4th Quarter(PDF, 7K)
Railroad retirement; rate determination; quarterly. The Railroad Retirement Board has determined that the rate of tax imposed by section 3221 of the Code shall be 26 cents for the quarter beginning October 1, 2001.

EXCISE TAX

Announcement 2001-98(PDF, 8K)
This announcement advises taxpayers who file Form 720, Quarterly Federal Excise Tax Return, of the revised filing and deposit requirements effective for calendar quarters beginning after September 30, 2001.