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. 2001-60(PDF, 28K)
Insurance companies; loss reserves; discounting unpaid losses. The loss payment patterns and discount factors are set forth for the 2001 accident year. These factors will be used for computing discounted unpaid losses under section 846 of the Code.
Rev. Proc. 2001-61(PDF, 17K)
Insurance companies; discounted estimated salvage recoverable. The salvage discount factors are set forth for the 2001 accident year. These factors will be used for computing estimated salvage recoverable under section 832 of the Code.
Rev. Rul. 2001-64(PDF, 14K)
CPI adjustment for below-market loans for 2002. The amount that section 7872(g) of the Code permits a taxpayer to lend to a qualified continuing care facility without incurring imputed interest is published and adjusted for inflation for years 1987-2002. Rev. Rul. 2000-56 supplemented and superseded.
Rev. Rul. 2001-65(PDF, 17K)
Section 1274A, inflation-adjusted numbers for 2002. This ruling provides the dollar amounts, increased by the 2002 inflation adjustment, for section 1274A of the Code. Rev. Rul. 2000-55 supplemented and superseded.
Rev. Rul. 2001-66(PDF, 16K)
LIFO; price indexes; department stores. The October 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, October 31, 2001.
Executive Order 13239(PDF, 15K)
Afghanistan designated as combat zone. By this executive order, Afghanistan (and its airspace) is designated as a combat zone beginning September 19, 2001.
EMPLOYEE PLANS
Notice 2001-84(PDF, 15K)
Retirement plans; year 2002 section 415(d) limitations. This notice sets forth certain limitations reset and established by EGTRRA as well as cost-of-living adjustments effective January 1, 2002, applicable to the dollar limits on benefits under qualified defined benefit pension plans and to other provisions affecting (1) certain plans of deferred compensation, and (2) "control employees."
Rev. Rul. 2001-62(PDF, 35K)
Mortality tables. This ruling describes changes to the mortality tables under section 417(e) of the Code for employee plans purposes. Rev. Rul. 95-6 superseded for certain distributions and Rev. Rul. 98-1 modified.
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